• 제목/요약/키워드: security

검색결과 25,436건 처리시간 0.045초

Fraudulent Financial Reporting Practices: Case Study of Satyam Computer Limited

  • Bhasin, Madan Lal
    • 융합경영연구
    • /
    • 제4권3호
    • /
    • pp.12-24
    • /
    • 2016
  • Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

스마트 개인 인식기반 비접촉 체열측정기 융합 출입통제시스템의 글로벌 시장 진출전략 (Global Market Entry Strategy for Smart Personal Recognition-based Non-contact Thermometer Convergence access Control System)

  • 정재승;김형오
    • 한국정보통신학회:학술대회논문집
    • /
    • 한국정보통신학회 2021년도 추계학술대회
    • /
    • pp.673-675
    • /
    • 2021
  • 생체인식 기술은 신뢰성과 편의성을 제공하는 차세대 정보보안기술이며, 글로벌 시장 규모의 상승추세와 비접촉 방식의 수요도 증대되고 있다. 포스트 코로나 시대 핵심기술로 비접촉방식의 생체인식 출입통제 시스템이 비대면과 자동화 기술까지 가능하여, 국내 뿐만 아니라 미국, 유럽, 중동 등 해외시장에서 크레 활약하고 있다. IoT 기반 스마트 디바이스 맞춤형 센서 개발과 H/W 시스템 확보에 기업간 협조와 미국 식약청의 허가 등 요구사항을 반영하여야 하는 주의사항이 있다.

  • PDF

안티드론 탐지 거리에 따른 재밍의 영향성 분석 (The Analysis of The Jaming Effectiveness according to Anti-Drone Detection Distance)

  • 홍성화
    • 한국정보통신학회:학술대회논문집
    • /
    • 한국정보통신학회 2021년도 추계학술대회
    • /
    • pp.664-666
    • /
    • 2021
  • 안티 드론은 불법적인 드론의 침입 및 활동을 감지하고 차단하는 장치를 의미하며, 불법 드론을 추락시키거나 공중에서 파괴시키는 기술을 포함하는 것으로서, 본 논문은 안티 드론 기술로 원격 드론 탐지에 따른 재밍의 영향성 분석한 것이다. 드론의 거리에 따라 재밍 신호의 영향이 달라질 수 있다. 삼각파의 발생으로 근거리에 있는 드론과 원거리에 있는 드론을 동시에 재밍을 할 수 있는 장점이 있으며, 최대 전력으로 송신하지 않음으로 배터리를 효율적으로 운용할 수 있는 효과가 있다. 또한, 원거리에서 재밍에 대한 영향을 받지 않더라도 근거리에서는 더욱 재밍 영향이 크므로 재밍에 대한 영향을 달리 받을 수 있는 장점이 있다.

  • PDF

텍스트마이닝을 활용한 중고거래 안전결제 실태분석 (Analysis of the Safety Payment in Second-hand Transactions Using Text Mining)

  • 김은지;김범수
    • 문화기술의 융합
    • /
    • 제9권4호
    • /
    • pp.529-536
    • /
    • 2023
  • 한국의 중고거래 시장은 꾸준한 성장을 보이고 있지만, 중고거래 사기의 발생 건수와 피해 금액도 함께 늘어나고 있다. 2021년 기준 중고거래 시장 규모는 24조원이지만 동시에 사기 피해 금액은 3,606억 원에 달한다. 중고거래 플랫폼은 개인 간 거래 사기를 방지하기 위해 안전거래 결제 시스템을 마련했다. 그러나 안전결제 시스템을 악용한 신종 사기 수법이 생겨나고 있어 중고거래 안전결제도 사기로부터 안전하다고 볼 수 없다. 이에 본 연구는 텍스트마이닝을 활용하여 중고거래 안전결제 서비스의 사기 방지를 위해 생긴 안전결제 시스템의 실태를 파악하고, 이를 텍스트마이닝과 네트워크 분석으로 분석하여 안전결제 시스템의 개선 방안을 제안한다.

One-Shot System의 신뢰도 분석을 통한 적정 점검주기 방안 연구 (A Study on the Proper Inspection Cycle Plan Through Reliability Analysis of One-Shot System)

  • 임준영;설현주
    • 산업경영시스템학회지
    • /
    • 제46권1호
    • /
    • pp.48-54
    • /
    • 2023
  • Guided missiles are a one-shot system that finishes their purpose after being used once, and due to the long-term storage until launch, the storage reliability is calculated during development, and performance is maintained through periodic inspections until the life cycle arrives. However, the reliability standards applied in the development of guided missiles were established by analyzing data accumulated by the United States during long-term operation in the country, and since they are different from our environment, the 00 guided missiles that have been deployed in the armed forces for more than 10 years under the premise that there is a difference from actual reliability. As a result of verifying the appropriateness of the current inspection cycle by analyzing the actual reliability of the missile, the necessity of changing the inspection period was derived because it was higher than the predicted reliability. It is proposed to build and utilize a lifespan management system that can systematically collect all data such as shooting and maintenance results by classification, and to establish a reliable reliability standard based on the accumulated data.

쑥을 이용한 과산화수소 정량 바이오센서의 전기화학적 성질 (Electrochemical properties of the mugwort-embedded biosensor for the determination of hydrogen peroxide)

  • 이범규;박성우;윤길중
    • 분석과학
    • /
    • 제19권1호
    • /
    • pp.58-64
    • /
    • 2006
  • 탄소반죽에 쑥조직을 혼입시켜 과산화수소 정량 바이오센서를 제작하고 그것의 전기화학적 성질을 조사하였다. 다른 생체조직을 이용하여 제작한 센서와 비교할 때, 생촉매 안정성이 뛰어났으며, 보다 큰 감응신호를 보여주었다. 조직의 함량 변화에 따른 신호의 변화는 넓은 범위에 걸쳐 직선성을 보여 주었고, Lineweaver-Burk 도시의 직선성은 전극 감응이 효소 촉매작용에 의하여 조절되고 있음을 보였다. 또 감응전류의 pH 의존성 변화는 센서가 두 종류의 동위효소를 포함하고 있음을 암시하였다.

Cascaded-Hop For DeepFake Videos Detection

  • Zhang, Dengyong;Wu, Pengjie;Li, Feng;Zhu, Wenjie;Sheng, Victor S.
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • 제16권5호
    • /
    • pp.1671-1686
    • /
    • 2022
  • Face manipulation tools represented by Deepfake have threatened the security of people's biological identity information. Particularly, manipulation tools with deep learning technology have brought great challenges to Deepfake detection. There are many solutions for Deepfake detection based on traditional machine learning and advanced deep learning. However, those solutions of detectors almost have problems of poor performance when evaluated on different quality datasets. In this paper, for the sake of making high-quality Deepfake datasets, we provide a preprocessing method based on the image pixel matrix feature to eliminate similar images and the residual channel attention network (RCAN) to resize the scale of images. Significantly, we also describe a Deepfake detector named Cascaded-Hop which is based on the PixelHop++ system and the successive subspace learning (SSL) model. By feeding the preprocessed datasets, Cascaded-Hop achieves a good classification result on different manipulation types and multiple quality datasets. According to the experiment on FaceForensics++ and Celeb-DF, the AUC (area under curve) results of our proposed methods are comparable to the state-of-the-art models.

기본소득론 고찰 : 유형과 쟁점을 중심으로 (A Critical Review On The Basic Income: Focusing on Types and Debating Issues)

  • 김신영;김진숙
    • 문화기술의 융합
    • /
    • 제8권3호
    • /
    • pp.221-227
    • /
    • 2022
  • 본 연구는 최근 십 년 동안 복지영역에서 한국사회의 주요 화두 가운데 하나였던 기본소득에 대해 살펴보고자 한다. 구체적으로 기본소득의 정의에서 시작하여 기본소득의 특성 및 기본소득이 기초하고 있는 이념적 근원을 살펴보고, 더 나아가 세계 각국에서 논의되고 있는 기본소득의 다양한 유형들에 대해 개괄적으로 소개하고자 한다. 다음으로 기본소득의 도입을 둘러싼 다양한 쟁점들을 살펴보고자 한다. 대표적인 쟁점으로는 기본소득과 기존 사회보장제도와의 관계 설정, 기본소득과 노동 공급, 기본소득의 재분배 효과 및 현실적 도입 가능성이다. 따라서 기본소득에 대한 주요한 비판의 지점을 살펴보고 향후 기본소득 논의가 지향해야 할 방향에 대해 조심스러운 결론을 내리고자 한다.

Perceived Risk of COVID-19 Pandemic, Distribution of Burnout Resources, and Employees' Job

  • CAO, Tri Minh
    • 유통과학연구
    • /
    • 제20권6호
    • /
    • pp.33-41
    • /
    • 2022
  • Purpose: This article presents the relationship among the perceived risk of the COVID-19 pandemic, burnout, job insecurity, and employees' job performance in Vietnam. Research design, data, and methodology: The dataset included 310 samples from Vietnamese employees through the internet (Gmail, Facebook, Google form). PLS-SEM is used on Smart-PLS software. Results: Research results show that the perceived risk of COVID-19 has a positive impact on job performance and burnout. At the same time, job insecurity positively impacts burnout and has a negative impact on job performance. The distribution of resources to many jobs (both working and worrying about losing jobs) will reduce job performance. Furthermore, the study shows that workers exposed to COVID-19 risks have higher job performance. At the same time, burnout is not a factor that reduces employees' job performance. Finally, the perceived risk of COVID-19 and job insecurity have nothing to do with each other (perceived risk of COVID-19 does not affect job insecurity). These are two factors that exist independently and in parallel. Conclusions: The authors also suggest some implications in theory and practice from these research results. The implications will reduce anxiety about risks due to COVID-19 and job security for employees.

A Cyber-Physical Information System for Smart Buildings with Collaborative Information Fusion

  • Liu, Qing;Li, Lanlan
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • 제16권5호
    • /
    • pp.1516-1539
    • /
    • 2022
  • This article shows a set of physical information fusion IoT systems that we designed for smart buildings. Its essence is a computer system that combines physical quantities in buildings with quantitative analysis and control. In the part of the Internet of Things, its mechanism is controlled by a monitoring system based on sensor networks and computer-based algorithms. Based on the design idea of the agent, we have realized human-machine interaction (HMI) and machine-machine interaction (MMI). Among them, HMI is realized through human-machine interaction, while MMI is realized through embedded computing, sensors, controllers, and execution. Device and wireless communication network. This article mainly focuses on the function of wireless sensor networks and MMI in environmental monitoring. This function plays a fundamental role in building security, environmental control, HVAC, and other smart building control systems. The article not only discusses various network applications and their implementation based on agent design but also demonstrates our collaborative information fusion strategy. This strategy can provide a stable incentive method for the system through collaborative information fusion when the sensor system is unstable in the physical measurements, thereby preventing system jitter and unstable response caused by uncertain disturbances and environmental factors. This article also gives the results of the system test. The results show that through the CPS interaction of HMI and MMI, the intelligent building IoT system can achieve comprehensive monitoring, thereby providing support and expansion for advanced automation management.