• The Journal of the Korea Contents Association
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• v.20 no.11
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• pp.184-191
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• 2020

Using 850 disclosures of individual executive compensation from 2014 to 2017, this study examines the impact of female auditors on the sensitivity of executive compensation-performance relation. The major findings as follow: First, Female auditors have positive effects on the sensitivity of executive compensation to performance, implying that when auditors are appointed to be females who are more ethical, of high moral development, risk averse and conservative as well, they play an efficient monitoring role in aligning executive compensation to performance. Second, the monitoring effects of female auditors on the sensitivity of executive compensation to performance are significant when they are full time employed, suggesting that gender-based differences are more likely to be realized on the condition that they are in position to commit to their jobs for their owns. The results overall support that female auditors exercise efficient monitoring roles in aligning executive compensation to performance in Korean listed firms. The research contribute to complement the study of gender effects on corporate decision making, which have been focused on gender diversity of the board, by providing empirical evidence of the impact of female auditors on the sensitivity of executive compensation-performance relation.

• Journal of the Society of Disaster Information
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• v.8 no.3
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• pp.310-318
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• 2012

Actual condition by items based on the level of execution of Construction Company certified by Construction Safety and Health Management Systems (KOSHA 18001) was investigated, analyzed and evaluated reflecting various opinions fincluding safety experts, top management, audit experts, and construction engineers. Currently, the maintenance is being managed through internal audit after the safety and health management system has been certified, but it is difficult to identify the degree of continuous improvement. In order to present the standards to see the level of quantified system, this study was conducted. The purpose of this study is to present the system maturity evaluation tool to be used to reduce occupational accidents through proper establishment and continuous improvement of national health and safety management system. Results of this study are summarized through identification of current condition of implementation of KOSHA 18001 system, development of maturity measurement tool and verification as follows: First, priority of implementation for activities of headquarters and on-site was determined by importance of activities such as the risk assessment, safety and health accident prevention activities, performance assessment and monitoring, resource management and support, and management review and improvement in order. In addition, the expert group presented that association with continuous improvement activities could establish the system by presenting strengths, weaknesses and improvement subjects of system.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.19 no.8
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• pp.1818-1824
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• 2015

Cloud computing draws attention as an application to provide dynamically scalable infrastructure for application, data and file storage. An untrusted remote server can cause a variety of problems in the field of data protection. It may process intentionally or involuntarily user's data operations(modify, insert, delete) without user's permission. It may provide false information in order to hide his mistakes in the auditing process. Therefore, it is necessary to audit the integrity of data stored in the cloud server. In this paper, we propose a new data auditing system that can verify whether servers had a malicious behavior or not. Performance and security analysis have proven that our scheme is suitable for cloud computing environments in terms of performance and security aspects.

• Solar Energy
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• v.10 no.2
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• pp.10-17
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• 1990

Short-term tests were conducted on a house at KIER, Daejon for its thermal performance evaluation. The test procedure and data analysis were made according to the PSTAR method. Each test period was 3 days during which the building was unoccupied. The data measured with 8 channels were used to renormalize an audit based simulation model of the house. The following are the key parameters obtained in the present analysis: 1) the building loss coefficient(skin conductance plus infiltration conductance during coheating period); 2) the effective building heat capacity; and 3) the effective solar gain. An estimation of total heat required to maintain a standard level of comfort during a typical winter season is also calculated on the basis of the renormalized simulation model and typical long term weather data.

• Management & Information Systems Review
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• v.28 no.4
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• pp.45-66
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• 2009

This research investigates the systematic relation between corporate governance and corporate social responsibility(CSR). Based on the argument that corporate governance would play the role of mitigating conflicts between firms and society, we hypothesized that corporate governance would enhance CSR performance. Specifically, the firms with good governance are predicted to have CSR performance than those with bad governance. These hypotheses were tested using 130ce rean firms from 1998 to 2005. An index published by e rean Economic Justice mance the(KEJm) was used as the measureses wSR performance. Our empirical results suggest that the firms with good governance as measured by f reign investh bad goothshae directh bad goirdit committee exhibit better CSR performance. The primary purposeses this s tdy is to identify the determinants es the use b' satissaction and commitment in pe bn thomedia. For these purposes, we developegoi research modehobased on the literaturesreviews es pe bn tho media, pe ceived risk and interactivity, satissaction, and commitment. This study has identified four dimensions in the concept of perceived risk, such as privacy risk, social risk, time loss risk, and economic risk, and three dimensions in the concept of perceived interactivity, such as active control, two-way communication, and responsiveness.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.12
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• pp.8908-8914
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• 2015

The Internet continues to grow and develop, but there are going to generate a variety of Internet attacks that exploit it. In the initial Internet environment, the attackers maliciously exploited Internet environments for ostentations and hobbies. but these days many malicious attempts purpose the financial gain so systematic and sophisticated attacks that are associated with various crimes are occurred. The structures, such as viruses and worms were present in the form of one source multi-target before. but recently, APT(Advanced Persistent Threat, intelligent continuous attacks) in the form of multi-source single target is dealing massive damage. The performance evaluation analyzed whether to generate audit data and detect integrity infringement, and false positives for normal traffic, process detecting and blocking functions, and Agent policy capabilities with respect to the application availability.

• Journal of Navigation and Port Research
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• v.38 no.2
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• pp.141-146
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• 2014

NIR(New Inspection Regime, hereinafter NIR) relating to the PSC(Port State Contorl, hereinafter PSC) has implemented in Asia-Pacific region under Tokyo-MOU from last January 2014. The most noticable difference between NIR and existing TF(Target Factor, hereinafter TF) is to evaluate company performance and to conduct PSC with flexible inspection interval on the basis of Ship Risk Profile; High Risk Ship, Standard Risk Ship and Low Risk Ship. Particularly deficiencies related to ISM Code, more than 5 deficiencies and detention record have a serious effect on the evaluation of Ship Risk Profile. Therefore ship and company are requested to ensure proper implementation of Safety Management System for the changed PSC tendency. Also RO(Recognized Organization, hereinafter RO) and Administration respectively should take suitable actions different to previous measures, such as implementation of cooperation and support system between vessel and company, changing subject and object for avoiding Mannerism in SMS audit, strengthening supervision on RO by Administration and establishment of private-public Partnership network.

• Journal of Information Technology Services
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• v.13 no.3
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• pp.343-357
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• 2014

As science and technology infiltrates every aspects of modern society in terms of economic and social growth and development, funding for research and development (R&D) is growing rapidly. Republic of Korea is not an exception in this trend and the R&D funding in Korea has been grown about 10% every year, recently. However, as the scope and size of funding grows exponentially, need for monitoring and managing these R&D projects becoming more and more imminent. Though different types of project management systems were developed by a variety of agencies and departments and used in monitoring and managing, these systems were developed as standalone silo type systems. These systems are not connected to each other while the same researchers may involved in different projects across agencies and department. Also, these management systems are not linked to the banking systems in which real transactions of funding occurs, such as cost reimbursement and financial audit of each R&D accounts. Historically, a few fraud and malappropriation cases were found and indicted. However, as the number of these incidents grows along with the growth of R&D funding, a large scale integration/linking of project management systems and banking systems. Realizing the importance of systems integration among agencies as well as with the banking systems, situational requirements analyses were conducted concerning the current state of R&D management system. As a results, a Real-time Case Management System (RCMS) was proposed as a solution to current problems. In this paper, the collected systems requirements were documents with analyses of the situation, the architecture of the integrated systems with more user-friendly technological alternatives. This large scale linkage requires interface standardization as well as modularization of interfaces. Proposed systems architecture is introduced here with technical details of Jex Framework used,, followed by resulting technical and economic performance of the Realtime Cashflow Management System (RCMS).

• Journal of KIISE:Information Networking
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• v.32 no.3
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• pp.301-309
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• 2005

Learning program's behavior using machine learning techniques based on system call audit data is an effective intrusion detection method. Rule teaming, neural network, statistical technique, and hidden Markov model are representative methods for intrusion detection. Among them neural networks are known for its good performance in teaming system call sequences. In order to apply it to real world problems successfully, it is important to determine their structure. However, finding appropriate structure requires very long time because there are no formal solutions for determining the structure of networks. In this paper, a novel intrusion detection technique using evolutionary neural networks is proposed. Evolutionary neural networks have the advantage that superior neural networks can be obtained in shorter time than the conventional neural networks because it leams the structure and weights of neural network simultaneously Experimental results against 1999 DARPA IDEVAL data confirm that evolutionary neural networks are effective for intrusion detection.

• Journal of the Society of Disaster Information
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• v.9 no.1
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• pp.50-55
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• 2013

Self-Prevention Plan Review Report and Review Standards Process Safety Management(PSM), Safety Management System(SMS), including the contents of the safety management system audit standards, notices and guidelines on the screening form and were analyzed. Were expected through the interview and screening personnel in the screening process to identify problems prior research so that it can be reflected in the. Also divided into methods such as document review and on-site implementation status of the review written Emergency Preparedness Plan depending on the item proposed. Toxic Chemicals Control Act(TCCA) Self-Prevention Plan Review Regulations. However, the substantial approval process, and do not enable the system performance lacked Self-Prevention Plan Review. Review half configuration to enhance the professionalism and efficiency of the work of this research was performed.