• Journal of Korean Society of Industrial and Systems Engineering
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• v.12 no.20
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• pp.123-138
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• 1989

The primary objective of the agency research in the game theory lives in the maintenance of Pareto is optimal condition for the optimal incentive contract. The basic concepts which are related to this objective are reviewed in connection with the general assumptions to model it, the moral hazard and adverse selection which arised from the information asymmetry, and finally the problem of risk distribution. The demand for auditing and the role of auditor have been addressed by ASOBAC. Issues which an auditor is explicitly introduced in a principal-agent framework have been addressed in this paper. These issues must be confronted to appropriately with the auditor, and to achieve an adequate understanding of optimal confronting arrangement with the auditor. The first step in introducing an auditor into this analysis is to examine the game-theoretic foundation of such a expended agency model. The Mathematical program formulated may not yield solution that are resonable. This arises because the program may call for the auditor and manager to play dominated Nash equilibra in some subgame. The nontrivial natures of the subgame implies that randomized strategies by the auditor and manager nay be of crucial importance. The possibilities for overcoming the randomized strategy problem were suggested; change the rule of the game and or impose covexity condition. The former seems unjustifiable in on auditing context, and the latter promising but difficult to achieve. The discussion ended with an extension of the revelation principle to the owner manager-auditor game, assuming strategies. An examination of the restriction and improvement direction of the basic concept of agency theory was addressed in the later part of this paper. Many important aspects of auditor incentives are inherently multiple-agent, multiple-period, multiple-objectine, phenomena and require further analyses and researches.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.9
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• pp.81-95
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• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• Journal of Digital Convergence
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• v.19 no.2
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• pp.51-60
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• 2021

In this study, Based on the analysis of the correlation between internal control quality and earnings management, this article discusses the correlation between internal control quality and real activity earnings management and accrued earnings management. For this study, by introducing the concept, classification, measurement method and model of internal control and earnings management, the research hypothesis of this article was proposed. In this analysis, Use the relevant measurement model to calculate the actual activity earnings management level and accrued earnings management level of the enterprise, as the explained variable, establish a model for regression and were analyzed. Also, this study could find the final results draws a conclusion through empirical research: there is a significant negative correlation between the internal control quality of listed companies, real activity earnings management, and accrued earnings management. On the basis of this conclusion, the analysis of possible causes provides a basis for the development of internal control theory and the supervision and control of earnings management behavior in the future.

• KIPS Transactions on Computer and Communication Systems
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• v.11 no.2
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• pp.51-58
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• 2022

Blockchain technology is a system in which data from users participating in blockchain networks is distributed and stored. Bitcoin and Ethereum are attracting global attention, and the utilization of blockchain is expected to be endless. However, the need for blockchain data privacy protection is emerging in various financial, medical, and real estate sectors that process personal information due to the transparency of disclosing all data in the blockchain to network participants. Although studies using smart contracts, homomorphic encryption, and cryptographic key methods have been mainly conducted to protect existing blockchain data privacy, this paper proposes data privacy using matrix character relocation techniques differentiated from existing papers. The approach proposed in this paper consists largely of two methods: how to relocate the original data to matrix characters, how to return the deployed data to the original. Through qualitative experiments, we evaluate the safety of the approach proposed in this paper, and demonstrate that matrix character relocation will be sufficiently applicable in private blockchain environments by measuring the time it takes to revert applied data to original data.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.3
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• pp.186-197
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• 2023

In this study, we focus on the improvement of data quality transmitted from a weather buoy that guides a route of ships. The buoy has an Internet-of-Thing (IoT) including sensors to collect meteorological data and the buoy's status, and it also has a wireless communication device to send them to the central database in a ground control center and ships nearby. The time interval of data collected by the sensor is irregular, and fault data is often detected. Therefore, this study provides a framework to improve data quality using machine learning models. The normal data pattern is trained by machine learning models, and the trained models detect the fault data from the collected data set of the sensor and adjust them. For determining fault data, interquartile range (IQR) removes the value outside the outlier, and an NGBoost algorithm removes the data above the upper bound and below the lower bound. The removed data is interpolated using NGBoost or long-short term memory (LSTM) algorithm. The performance of the suggested process is evaluated by actual weather buoy data from Korea to improve the quality of 'AIR_TEMPERATURE' data by using other data from the same buoy. The performance of our proposed framework has been validated through computational experiments based on real-world data, confirming its suitability for practical applications in real-world scenarios.

• Knowledge Management Research
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• v.24 no.3
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• pp.127-148
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• 2023

Traditional Business Intelligence environment is limited to support the rapidly changing businesses and the exponential growth of data in both volume and complexity of data. Companies should shift their business intelligence environment into Self-Service Business Intelligence (SSBI) environment in order to make smarter and faster decisions. However, firms seem to face various challenges in implementing and leveraging the effective business intelligence system, and academics do not provide sufficient studies related including the success factors of SSBI. This study analyzes the three cases of Korean companies in depth, their development process and the assessment of business intelligence, based on the theoretical model on the key success factors of business intelligence systems. The comparative analysis of the three cases including project managers' interviews and performance evaluations provide rich implications for the successful adoption and the use of business intelligence systems of firms. The study is expected to provide useful references for firms to fully leverage the effects of business intelligence systems and upgrade towards self-service business intelligence systems.

• Journal of Agricultural Extension & Community Development
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• v.8 no.1
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• pp.59-72
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• 2001

이 연구는 1990년대 이후 헝가리 농촌지도의 특징적인 변화를 고찰하였다. 헝가리의 농촌지도사업은 오랜 역사를 가지고 있으며 주로 대규모 농장을 대상으로 한 농업기술전파에 주력하였다. 1990년대 이후 사유재산의 인정과 시장경제체제로의 전환과 함께 시장에서의 경쟁력이나 지속성에 대한 요구는 농촌지도사업의 방향전환을 요구하게 되었다. 유럽연합의 농업정보시스템 표준화에 요구와 헝가리 내의 농산업구조의 변화는 농업정보시스템 구축의 필요성을 낳게 되었다. 헝가리에서 농업정보시스템의 개발은 농업경제연구정보원(AKII, Research and Information Institute for Agricultural Economics)과 중앙통계사무소(Hungarian Central Statistical Office)에서 이루어졌다. 시스템 개발의 주요 분야는 농업통계, 농장회계자료네트웍, 시장정보시스템의 세 가지이며 이들의 복합적인 농업정보시스템으로 형성되었다. 본 연구에서는 위의 세 가지 주요 범주의 개발배경과 진행사항, 문제점들을 살펴보고 개선방향을 제시하였다. 헝가리 농업 농촌개발부(The Ministry of Agriculture and Rural Development)의 최근 정책의 특징은 전국적인 농촌지도상담 네트웍의 구축이라고 할 수 있다. 현재의 헝가리 농촌지도사업체계는 크게 세 부분으로 나누어 볼 수 있다. 첫째 농업농촌개발부의 군사무소는 지역사회의 독농가나 선도농가와의 밀접한 관계를 유지하며, 이러한 독농가나 선도농가로 하여금 지역의 농민들에게 도움을 줄 수 있도록 하는 것이다. 둘째는 민간 자문가들이 농장을 방문하여 현장에서 농민들에게 전문적인 도움을 주도록 하는 것이다. 민간 자문가들은 도 단위의 전문지도사들로부터 정보나 기술에 대한 전문적인 도움을 받는다. 세 번째는 전문교육기관을 통한 농민들에 대한 직접적인 교육이다. 이러한 교육들은 농민들에게 무료로 제공되며, 교육과정이나 프리젠테이션, 전시 등을 통해 이루어진다. 현재 헝가리 농촌지도체계는 그 실행과정, 효율성, 조직적인 면에서 완성되지 못하였고 전환기에 처해 있다. 효율적인 농촌개발을 위해서는 농촌지도상담의 효과나 조직면에서 많은 연구와 정비가 필요한데 이는 헝가리의 국가적 이익의 증대와 유럽연합의 목적에 부합하기 위해서도 적극적인 관심과 노력을 필요로 하는 분야이다. 이러한 필요성을 바탕으로 농촌지도사업의 새로운 모델을 제시하면, (1) 수도인 부다페스트에 농촌지도사업을 전반적으로 책임지는 중앙부서를 설립하여 효과적인 농촌발전을 지원하여, (2) 7개의 도에 농학계 대학과 연구소를 중심으로 하는 지역센터를 설립하여 도내의 농촌지도상담활동과 영농에서 농업관련 사안에 대해 문제해결 중심의 도움을 주도록 하며, 지역센터는 자율적, 독립적으로 운영하도록 하고, (3) 50여개의 군에 일선지도기관을 설립하여 농업인들이 쉽게 방문할 수 있도록 하며, 지역의 특수한 상황이나 사안에 대해 융통성 있게 대처할 수 있도록 하는 것이다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.4
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• pp.43-51
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• 2016

Preventing the forgery and alteration of test reports is important, in order to maintain the reliability of military supplies. Based on a survey of reports on testing institutions and a case study of established electronic document systems in the public sector, we propose a system architecture, which helps prevent the forgery and alteration of test reports with legal force. The proposed architecture takes advantage of both the time stamp that records the time a document is received and a server synchronized with the testing institution. Using the proposed system architecture, the user is able to request a test and receive reports from the testing institution without delay. Also, a defense agency is able to conveniently prove the authenticity of the test reports and utilize the statistical data collected by the architecture. Therefore, we expect that the proposed system architecture will help defense agencies to prevent the forgery and alteration of test reports and ensure their reliability and quality.

• Journal of Service Research and Studies
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• v.13 no.2
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• pp.204-226
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• 2023

One of the most important types of Customer Empowerment Strategy (CES) is select empowerment, where firms allow customers to vote on a product to be marketed. However, there is limited research on the advantages and disadvantages of select empowerment. In particular, there are few studies on the composition of a voting system. This study analyzes customer participation behavior, such as willingness to vote and strategic voting (i.e., voting for candidates not based on utility orders), under the different voting systems: 1) the number of votes per customer (single or multiple), and 2) the number of final choices (single or multiple). Uncertainty is proposed as a mediator that links the voting system difference and customer participation. Two research hypotheses are tested using multiple linear regression analysis and a natural effects model based on data from two online experiments. As a result, the multiple voting system (i.e., multiple winners are selected by customer votes) shows a direct positive effect on willingness to vote and strategic voting behavior. In addition, the result shows that uncertainty insignificantly mediates the relationship between the voting system and customer participation. Academic and managerial contributions are discussed with several future research directions.

• Journal of Internet Computing and Services
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• v.18 no.3
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• pp.71-83
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• 2017

In recent years, by utilizing the greatest strengths of process mining, the various research activities have been actively progressed to use auditing work of business organization. On the other hand, there is insufficient research on systematic and efficient analysis of massive data generated under big data environment using process mining, and proactive monitoring of risk management from audit side, which is one of important management activities of corporate organization. In this study, we intend to realize Hadoop-based internal audit integrated real-time monitoring system in order to detect the abnormal symptoms in prevent accidents in advance. Through the integrated real-time monitoring system for purchasing audit, we intend to realize strengthen the delivery management of purchasing materials ordered, reduce cost of purchase, manage competitive companies, prevent fraud, comply with regulations, and adhere to internal control accounting system. As a result, we can provide information that can be immediately executed due to enhanced purchase audit integrated real-time monitoring by analyzing data efficiently using process mining via Hadoop-based systems. From an integrated viewpoint, it is possible to manage the business status, by processing a large amount of work at a high speed faster than the continuous monitoring, the effectiveness of the quality improvement of the purchase audit and the innovation of the purchase process appears.