• 보건세계
• /
• v.58 no.4
• /
• pp.14-18
• /
• 2011

사회복지법인 연꽃마을의 대표이사님의 소개로 사업을 기획하게 되면서 국제협력사업의 일환으로 베트남 쾅남성 인민의료청과의 결핵예방과 퇴치사업을 위한 업무협약 차 2박 4일의 베트남출장이 이루어졌다. 이번 출장에는 우리협회 이준근 사무총장님과 쾅남성 성도 탐키시와 업무협약식이 있는 사회복지법인 연꽃마을관계자들이 동행하게 되었는데 첫 출장에 많은 도움을 주신 연꽃마을관계자분들께 지면을 통해 다시 한번 감사의 말씀을 전한다.

• Review of KIISC
• /
• v.12 no.5
• /
• pp.27-35
• /
• 2002

어플리케이션이나 서비스에서 요구하는 인증, 인가, 감사, 암호화 등의 어플리케이션 정보보호 분야의 현재와 미래의 요구사항을 분석하고 이러한 요구사항에 대응하는 솔루션으로 ETRI에서 개발 중인 통합 어플리케이션 정보보호 기반구조를 소개한다. 어플리케이션 환경을 현재의 현황과 앞으로의 추세를 고려하여 인터넷 서비스 환경, 어플리케이션 통합으로 나누어 분석하여 현재 정보보호의 문제점과 이에 따라 새롭게 요구되는 정보보호서비스를 도출한다. 또한 다양한 정보보호 서비스들의 통합관리의 필요성과 이에 따른 요구사항을 분석한다. 새로운 정보보호 서비스의 제공과 기존 정보보호 솔루션의 통합 및 연동, 관리 요구 사항을 만족시키기 위한 기반구조인 통합 어플리케이션 정보보호 기반구조의 개념과 구조를 소개한다.

• Korean Business Review
• /
• v.17 no.2
• /
• pp.111-129
• /
• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

• Journal of Families and Better Life
• /
• v.34 no.5
• /
• pp.69-82
• /
• 2016

The purpose of this study was to explore mediating effects of interpersonal competence, gratitude disposition between childcare teachers positive psychological capital and happiness. The subjects of the study were a total 231 Childcare in Seoul. The statistics program used to achieve the purpose was SPSS/PC+18.0. The statistics methods applied were pearson correlation coefficient, simple linear regression, and multiple linear regression. The major results of this study were summarized as follows: First, Positive psychological capital and interpersonal competence, and gratitude disposition from happiness was found to be positively correlated. Second, interpersonal competence had an affect on childcare teachers happiness. These effects are mediated in part by the control interpersonal competence showed. Third, gratitude disposition affects childcare teachers happiness. These effects are mediated in part by the gratitude disposition showed. These results suggest that dispositional gratitude and cognitive flexibility play an important role in the development of happiness for childcare teachers.

• The Journal of the Korea Contents Association
• /
• v.20 no.9
• /
• pp.29-42
• /
• 2020

The purpose of this study is to present a qualitative research method for extracting and analyzing the comments written by YouTube video users. To do this, we used YouTube users' feedback to measure the hedonic, social, and utilitarian gratification of use and gratification theory(UGT) through by using analysis and topic modeling. The result of the measurement found that the first reason why users watch the trot singer, Cho Myung-sub's video in the KBS Korean broadcasting channel is to achieve hedonic gratification with high frequency. In word-document network analysis, the degree of centrality was high in words, such as 'cheering', 'thank you', 'fighting', and 'best'. Betweenness centrality is similar to the degree of centrality. Eigenvector centrality also shows that words such as 'love', 'heart', and 'thank you' are the most influential words of users' opinions. The results of the centrality analysis present that the majority of video users show their 'love', 'heart' and 'thank you' for the video. it indicates that the high words in centrality analysis is consistent with the high frequency words of hedonic and social gratification dimension of the UGT. The study has research methodological implication that shed light on the motivations for watching YouTube videos with UGT using text mining techniques that automate qualitative analysis, rather than following a survey-based structural equation model.

• KDI Journal of Economic Policy
• /
• v.34 no.3
• /
• pp.95-131
• /
• 2012

This study examines whether the executive turnover and the executive resignation during the term of office affect the performance of Korean state-owned enterprises. The executive turnover in the paper means the comprehensive change of the executives which includes the change after the term of office, the change after consecutive terms and the change during the term of office. The 'resignation' was named for the executive change during the term of office to distinguish from the executive turnover. The study scope of the paper is restrained to the comprehensive executive change itself irrespective of the term of office and the resignation during the term of office. Therefore the natural change of the executive after the term of office or the change after consecutive terms is not included in the study. Spontaneous resignation and forced resignation are not distinguished in the paper as the distinction between the two is not easy. The paper uses both the margin of return on asset and the margin of return on asset adjusted by industry as proxies of the performance of state-owned enterprises. The business nature of state-owned enterprise is considered in the study, the public nature not in it. The paper uses the five year (2004 to 2008) samples of 24 firms designated as public enterprises by Korean government. The analysis results are as follows. First, 45.1% of CEOs were changed a year during the sample period on the average. The average tenure period of CEOs was 2 years and 3 months and 49.9% among the changed CEOs resigned during the term of office. 41.6% of internal auditors were changed a year on the average. The average tenure period of internal auditors was 2 years and 2 months and 51.0% among the changed internal auditors resigned during the term of office. In case of outside directors, on average, 38.2% were changed a year. The average tenure period was 2 years and 7 months and 25.4% among the changed internal directors resigned during the term of office. These statistics show that numerous CEOs resigned before the finish of the three year term in office. Also, considering the tenure of an internal auditor and an outside director which diminished from 3 years to 2 years by an Act on the Management of Public Institutions (applied to the executives appointed since April 2007), it seems most internal auditors resigned during the term of office but most outside directors resigned after the end of the term. Secondly, There was no evidence that the executives were changed during the term of office because of the bad performance of prior year. On the other hand, contrary to the normal expectation, the performance of prior year of the state-owned enterprise where an outside director resigned during the term of office was significantly higher than that of other state-owned enterprises. It means that the clauses in related laws on the executive dismissal on grounds of bad performance did not work normally. Instead it can be said that the executive change was made by non-economic reasons such as a political motivation. Thirdly, the results from a fixed effect model show there were evidences that performance turned negatively when CEOs or outside directors resigned during the term of office. CEO's resignation during the term of office gave a significantly negative effect on the margin of return on asset. Outside director's resignation during the term of office lowered significantly the margin of return on asset adjusted by industry. These results suggest that the executive's change in Korean state-owned enterprises was not made by objective or economic standards such as management performance assessment and the negative effect on performance of the enterprises was had by the unfaithful obeyance of the legal executive term.

• 한국IT서비스학회:학술대회논문집
• /
• 2005.05a
• /
• pp.591-599
• /
• 2005

현재의 경영환경은 기업경영에 긍정적 또는 부정적인 영향을 미칠 Event가 다양하고 예측이 어려워지고 있는 상황에 직면하고 있다. 반면에 각종 경영상의 규정과 규제는 주주와 시장의 입장에서 기업의 경영의 투명성과 신뢰성을 요구하고 있다. 대표적으로 금융산업은 Basel II, 미국증시에 상장된 기업은 SOA라 불라는 Sarbanes-Oxley법안, 국내기업은 집단소송제, 외감법, 증권거래법 등에 기업의 경영 성과와 재무제표에 대한 경영진의 서명 및 외부감사인의 검토를 규정하고 있다. 경영진은 전략적인 목적 달성에 영향을 미치는 내외부에서 발생하는 상황과 규정/규제에 대한 대응현황을 종합적으로 판단해야만 하게 되었다. 이러한 상황에서 2004년 9윌 Committee of Sponsoring Organization of the Treadway Commission(이하 COSO)에서는 Enterprise Risk Management Framework을 발표하였다. 이는 기존 내부통제(Internal Control) 개념을 확장/보완한 개념으로 전사적 관점에서 기업에 영향을 미치는 Event를 식별하고 통제하는 일련의 과정을 정의 하고 있다. 대부분 기업에서는 법규와 규정중심의 대응을 추진하고 있는 현황이며, 추진 과정시 리스크에 대한 개념이나 관리 수준에 대한 혼란을 격고 있다. 리스크 정의시 일관된 관점을 유지할 수 있는 관리 범주와 관리 목적의 부재를 제기하고 있며, 일회적인 관리가 아닌 정례화된 프로세스로 운영하도록 하는 관리체계 정립을 위한 방법론이나 실행가이드를 필요로 하고 있다. 이에 새로운 관리체계로서 Enterprise Risk Management(이하 ERM) 도입을 위하여 ERM에 대한 명확한 이해와 적용시 주요이슈에 대한 실천적 해결안을 제시하는 것을 본 연구의 목적으로 삼고자 한다

• Journal of Korean Society for Quality Management
• /
• v.46 no.1
• /
• pp.113-134
• /
• 2018

Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.

• Journal of the Korea Society of Computer and Information
• /
• v.11 no.4 s.42
• /
• pp.155-164
• /
• 2006

VoIP technology is Eight New Services among Ubiquitous-IT839 strategies. This paper tested wiretapping or VoIP service in connected a soft phone and LAN and WAN sections, Internet telephones and a device. IP PBX, a banner operator network to have been connected to VoIP Internet network. As a result of having experimented on wiretapping of VoIP networks, Vulnerability was found. and a wiretapping by attacks of a hacker was succeeded in a terminal and proxy and attachment points of a VoIP network like a hub to follow a CVE list. Currently applied a security plan of an each wiretapping section in viewpoints of 6 security function of Access Control. Confidentiality, Authentication. Availability, Integrity. Non-repudiation in VoIP networks named to 070. Prevented wiretapping of contents by the results, the AES encryption that executed wiretapping experiment about a packet after application of a security plan. Prevented wiretapping, and kept security and audit log. and were able to accomplish VoIP information protection to network monitoring and audit log by an access interception and qualification and message hash functions and use of an incoming refusal.

• Korean Business Review
• /
• v.18 no.2
• /
• pp.45-60
• /
• 2005

CSA(Control Self Assessment) is a new internal control technique whose objective is to control the human resource performance, the manager's philosophy, the business ethics, the effective communication and decision making etc. The purpose of this study is to find out if the CSA improve the quality of internal control. With the questionnaire method the following conclusions are reached. 1) Level of the management supports influence the level of the workshop participation. 2) Anonymity during the workshop session influences the level of workshop participation. 3) Level of the organizational committment influences the level of the participation 4) The level of workshop performance significantly influences the level of internal contro improvement.