• Title/Summary/Keyword: Audit Performance

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Improvement Plans of the Parliamentary Inspection System in the Information Society

  • Park, Jong-Ryeol;Lee, Young-Woo
    • Journal of the Korea Society of Computer and Information
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    • v.24 no.3
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    • pp.181-190
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    • 2019
  • Today, in the information society, since the government administration of all countries places importance on clarity and efficiency, the authority concentration of the administration is inevitable. Therefore, the Parliament, which is a legislative body, is at a time when the policy control function to check and monitor it is becoming more important. In particular, due to the emergence of parliamentary democracy, in the reality that the people must elect representatives and represent their own opinions, the parliamentary inspection system is very valuable in that it satisfies the right of the people to know and ultimately enables the people to democratically control the administration. The role of the Parliament moves from the inherent legislative function to the information collection and disclosure of government administration, discussion and resolution of political issues, and observation and supervision of the administration. And it can be seen as the global trend. As a result of this trend, status and role of the National Assembly is being strengthened from the legislative body to the control agency of government administration. Thus, the most substantive authority of Article 61 of the Constitution can be deemed the parliamentary inspection system. The parliamentary inspection system is a system that let exercise the legislation, budget, and authority to control of state administration by identify the challenges and policy implementation of each country's institutions through the audit of the executive administration's overall government administration performance outside the National Assembly. However, due to the amendment of Constitution in 1988, the parliamentary inspection right and investigation of state administration right had reinstated and the parliamentary inspection system, which is being implemented annually, is the 31st year of the year in 2019. However, the general evaluation of the public is negative and insufficient time for inspections, lack of sanctions on nonattendance witnesses, excessive data submission, and refusal to submit materials by the administration were pointed out as the problem. Therefore, in this paper, the researcher tries to point out the overall problems of the parliamentary inspection system and to summarize the effective improvement plans.

An Analysis of the Improvement before and after Economic-Base Urban Regeneration Projects using the Difference in Difference Method (이중차분법 적용을 통한 경제기반형 도시재생선도사업 전·후 개선실태 분석)

  • Kim, Seong-Yeun;Kwon, Sung Moon
    • Journal of Cadastre & Land InformatiX
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    • v.50 no.2
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    • pp.5-20
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    • 2020
  • This study analyzed the effect of social, economic, and physical improvement in urban regeneration projects using difference in difference method in Busan and Cheongju City, utilizing population, regional economic, and old building data. The results of analysis indicated that the urban regeneration project had no effect on the social, economic, and physical improvement of the project area comparing the neighboring areas. In other words, at the end of the urban regeneration project, the business performance was not evident. Therefore, it is difficult to expect social, economic, and physical improvement if the urban regeneration project does not consider the linkage with the detailed project composition. In particular, it is necessary to carefully select detailed projects that meet the purpose of the project when establishing urban regeneration plans in the future.

Efficient Masquerade Detection Based on SVM (SVM 기반의 효율적인 신분위장기법 탐지)

  • 김한성;권영희;차성덕
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.13 no.5
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    • pp.91-104
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    • 2003
  • A masquerader is someone who pretends to be another user while invading the target user's accounts, directories, or files. The masquerade attack is the most serious computer misuse. Because, in most cases, after securing the other's password, the masquerader enters the computer system. The system such as IDS could not detect or response to the masquerader. The masquerade detection is the effort to find the masquerader automatically. This system will detect the activities of a masquerader by determining that user's activities violate a profile developed for that user with his audit data. From 1988, there are many efforts on this topic, but the success of the offers was limited and the performance was unsatisfactory. In this report we propose efficient masquerade detection system using SVM which create the user profile.

A Comparative Study on Prediction Performance of the Bankruptcy Prediction Models for General Contractors in Korea Construction Industry

  • Seung-Kyu Yoo;Jae-Kyu Choi;Ju-Hyung Kim;Jae-Jun Kim
    • International conference on construction engineering and project management
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    • 2011.02a
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    • pp.432-438
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    • 2011
  • The purpose of the present thesis is to develop bankruptcy prediction models capable of being applied to the Korean construction industry and to deduce an optimal model through comparative evaluation of final developed models. A study population was selected as general contractors in the Korean construction industry. In order to ease the sample securing and reliability of data, it was limited to general contractors receiving external audit from the government. The study samples are divided into a bankrupt company group and a non-bankrupt company group. The bankruptcy, insolvency, declaration of insolvency, workout and corporate reorganization were used as selection criteria of a bankrupt company. A company that is not included in the selection criteria of the bankrupt company group was selected as a non-bankrupt company. Accordingly, the study sample is composed of a total of 112 samples and is composed of 48 bankrupt companies and 64 non-bankrupt companies. A financial ratio was used as early predictors for development of an estimation model. A total of 90 financial ratios were used and were divided into growth, profitability, productivity and added value. The MDA (Multivariate Discriminant Analysis) model and BLRA (Binary Logistic Regression Analysis) model were used for development of bankruptcy prediction models. The MDA model is an analysis method often used in the past bankruptcy prediction literature, and the BLRA is an analysis method capable of avoiding equal variance assumption. The stepwise (MDA) and forward stepwise method (BLRA) were used for selection of predictor variables in case of model construction. Twenty two variables were finally used in MDA and BLRA models according to timing of bankruptcy. The ROC-Curve Analysis and Classification Analysis were used for analysis of prediction performance of estimation models. The correct classification rate of an individual bankruptcy prediction model is as follows: 1) one year ago before the event of bankruptcy (MDA: 83.04%, BLRA: 93.75%); 2) two years ago before the event of bankruptcy (MDA: 77.68%, BLRA: 78.57%); 3) 3 years ago before the event of bankruptcy (MDA: 84.82%, BLRA: 91.96%). The AUC (Area Under Curve) of an individual bankruptcy prediction model is as follows. : 1) one year ago before the event of bankruptcy (MDA: 0.933, BLRA: 0.978); 2) two years ago before the event of bankruptcy (MDA: 0.852, BLRA: 0.875); 3) 3 years ago before the event of bankruptcy (MDA: 0.938, BLRA: 0.975). As a result of the present research, accuracy of the BLRA model is higher than the MDA model and its prediction performance is improved.

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Recent Progress in Air-Conditioning and Refrigeration Research: A Review of Papers Published in the Korean Journal of Air-Conditioning and Refrigeration Engineering in 2014 (설비공학 분야의 최근 연구 동향: 2014년 학회지 논문에 대한 종합적 고찰)

  • Lee, Dae-Young;Kim, Sa Ryang;Kim, Hyun-Jung;Kim, Dong-Seon;Park, Jun-Seok;Ihm, Pyeong Chan
    • Korean Journal of Air-Conditioning and Refrigeration Engineering
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    • v.27 no.7
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    • pp.380-394
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    • 2015
  • This article reviews the papers published in the Korean Journal of Air-Conditioning and Refrigeration Engineering during 2014. It is intended to understand the status of current research in the areas of heating, cooling, ventilation, sanitation, and indoor environments of buildings and plant facilities. Conclusions are as follows. (1) The research works on the thermal and fluid engineering have been reviewed as groups of heat and mass transfer, cooling and heating, and air-conditioning, the flow inside building rooms, and smoke control on fire. Research issues dealing with duct and pipe were reduced, but flows inside building rooms, and smoke controls were newly added in thermal and fluid engineering research area. (2) Research works on heat transfer area have been reviewed in the categories of heat transfer characteristics, pool boiling and condensing heat transfer and industrial heat exchangers. Researches on heat transfer characteristics included the results for thermal contact resistance measurement of metal interface, a fan coil with an oval-type heat exchanger, fouling characteristics of plate heat exchangers, effect of rib pitch in a two wall divergent channel, semi-empirical analysis in vertical mesoscale tubes, an integrated drying machine, microscale surface wrinkles, brazed plate heat exchangers, numerical analysis in printed circuit heat exchanger. In the area of pool boiling and condensing, non-uniform air flow, PCM applied thermal storage wall system, a new wavy cylindrical shape capsule, and HFC32/HFC152a mixtures on enhanced tubes, were actively studied. In the area of industrial heat exchangers, researches on solar water storage tank, effective design on the inserting part of refrigerator door gasket, impact of different boundary conditions in generating g-function, various construction of SCW type ground heat exchanger and a heat pump for closed cooling water heat recovery were performed. (3) In the field of refrigeration, various studies were carried out in the categories of refrigeration cycle, alternative refrigeration and modelling and controls including energy recoveries from industrial boilers and vehicles, improvement of dehumidification systems, novel defrost systems, fault diagnosis and optimum controls for heat pump systems. It is particularly notable that a substantial number of studies were dedicated for the development of air-conditioning and power recovery systems for electric vehicles in this year. (4) In building mechanical system research fields, seventeen studies were reported for achieving effective design of the mechanical systems, and also for maximizing the energy efficiency of buildings. The topics of the studies included energy performance, HVAC system, ventilation, and renewable energies, piping in the buildings. Proposed designs, performance performance tests using numerical methods and experiments provide useful information and key data which can improve the energy efficiency of the buildings. (5) The field of architectural environment was mostly focused on indoor environment and building energy. The main researches of indoor environment were related to the evaluation of work noise in tunnel construction and the simulation and development of a light-shelf system. The subjects of building energy were worked on the energy saving of office building applied with window blind and phase change material(PCM), a method of existing building energy simulation using energy audit data, the estimation of thermal consumption unit of apartment building and its case studies, dynamic window performance, a writing method of energy consumption report and energy estimation of apartment building using district heating system. The remained studies were related to the improvement of architectural engineering education system for plant engineering industry, estimating cooling and heating degree days for variable base temperature, a prediction method of underground temperature, the comfort control algorithm of car air conditioner, the smoke control performance evaluation of high-rise building, evaluation of thermal energy systems of bio safety laboratory and a development of measuring device of solar heat gain coefficient of fenestration system.

Energy Efficiency Evaluation of IT based Ship Energy Saving System-(1) : Ship Handling Simulator Test Results (IT 기반의 선박에너지절감시스템 성능평가 방법-(1) : 육상시험 수행 결과)

  • Yoo, Yun-Ja
    • Journal of Navigation and Port Research
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    • v.39 no.6
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    • pp.465-472
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    • 2015
  • SEEMP (Ship Energy Efficiency Management Plan) guidelines for a ship's GHG reduction include a machinery modification of hull, an installation of energy efficiency enhanced attachment in hardware methods. It is also possible to bring a ship energy efficiency improvement by fuel-efficient operations or in other software methods. Hardware modification or installation on ship can bring financial burdens to a ship company compared to its improvement expectation. On the other hand, Software based energy-saving technology can be applicable on various ship types, and it is also expected high efficiency of ship energy use compared to hardware based technology in perspective of the investment costs and efficiency. In this paper, it is described that the ship handling simulator based evaluation was carried out using representative ship model of bulk, container and VLCC. Simulation environments were separated into 6 conditions according to the sea-state and weather condition, and the operation results were compared with those before and after energy saving system applied The container ship showed the largest FOC save rate after energy saving system applied although the others also showed energy save rate after using the system.

A Study on Accrual Earnings Management of Shipping Companies (해운사의 발생액 이익조정에 관한 연구)

  • Hong, Soon-Wook
    • Journal of Navigation and Port Research
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    • v.45 no.3
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    • pp.173-180
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    • 2021
  • Although accounting is one of the core fields of corporate management, few studies have reported accounting phenomena involving shipping companies. In addition, although financial reporting is very important to shipping companies that use several financial tools such as ship finance and financial lease, it is difficult to identify studies investigating shipping companies' financial reporting, especially their earnings management. The purpose of this study is to analyze accrual earnings management behavior of shipping companies. Companies with high debt ratios and net losses are known to have incentives for earnings management. Due to the nature of the industry, shipping companies have a high debt ratio and often report net losses. Accordingly, shipping companies are expected to engage in substantial earnings management. Based on the analysis of KOSP I companies listed on the Korea Exchange from 2001 to 2020, it was found that shipping companies are engaged in higher levels of earnings management than non-shipping companies. Discretionary accrual was used as a proxy variable for earnings management. Discretionary accrual was measured using the modified Jones model of Dechow et al. (1995) and the performance matched model of Kothari et al.(2005). In this study, significant results were derived by comparatively analyzing the earnings management practices, which is one of the major accounting behaviors of shipping and non-shipping companies. Stakeholders such as external auditors, investors, financial institutions, analysts, and government authorities need to be aware of the earnings management behavior of listed shipping companies during their external audit, financial analysis, and supervision. Finally, listed shipping companies must conduct stricter accounting based on accounting principles.

Prediction of Chinese Cabbage Yield as Affected by Planting Date and Nitrogen Fertilization for Spring Production (정식시기와 질소시비 수준에 따른 봄배추의 생육량 추정)

  • Lee, Sang Gyu;Seo, Tae Cheol;Jang, Yoon Ah;Lee, Jun Gu;Nam, Chun Woo;Choi, Chang Sun;Yeo, Kyung-Hwan;Um, Young Chul
    • Journal of Bio-Environment Control
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    • v.21 no.3
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    • pp.271-275
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    • 2012
  • The average annual and winter ambient air temperatures in Korea have risen by $0.7^{\circ}C$ and $1.4^{\circ}C$, respectively, during the last 30 years. The continuous rise in temperature presents a challenge in growing certain horticultural crops. Chinese cabbage, one most important cool season crop, may well be used as a model to study the influence of climate change on plant growth, because it is more adversely affected by elevated temperatures than warm season crops. This study examined the influence of transplanting time, nitrogen fertilizer level and climate parameters, including air temperature and growing degree days (GDD), on the performance of a Chinese cabbage cultivar (Chunkwang) during the spring growing season to estimate crop yield under the unfavorable environmental conditions. The chinese cabbage plants were transplanted from Apr. 8 to May 13, 2011 when 3~4 leaves were occurred, at internals of 7 days and cultivated with 3 levels of nitrogen fertilization. The data from plants transplanted on Apr. 22 and 29, 2012 were used for the prediction of yield as affected by planting date and nitrogen fertilization for spring production. In our study, plant dry weight was higher when the seedlings were transplanted on 15th (168 g) than on 22nd (139 g) of April. There was no significant difference in the yield when plants were grown with different levels of nitrogen fertilizer. The values of correlation coefficient ($R^2$) between GDD and number of leaves, and between GDD and dry weight of the above-ground plant parts were 0.9818 and 0.9584, respectively. Nitrogen fertilizer did not provide a good correlation with the plant growth. Results of this study suggest that the GDD values can be used as a good indicator in predicting the top biomass yield of Chinese cabbage.