• Title/Summary/Keyword: Audit Result

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The Design of Router Security Management System for Secure Networking

  • Jo, Su-Hyung;Kim, Ki-Young;Lee, Sang-Ho
    • 제어로봇시스템학회:학술대회논문집
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    • 2005.06a
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    • pp.1594-1597
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    • 2005
  • A rapid development and a wide use of the Internet have expanded a network environment. Further, the network environment has become more complex due to a simple and convenient network connection and various services of the Internet. However, the Internet has been constantly exposed to the danger of various network attacks such as a virus, a hacking, a system intrusion, a system manager authority acquisition, an intrusion cover-up and the like. As a result, a network security technology such as a virus vaccine, a firewall, an integrated security management, an intrusion detection system, and the like are required in order to handle the security problems of Internet. Accordingly, a router, which is a key component of the Internet, controls a data packet flow in a network and determines an optimal path thereof so as to reach an appropriate destination. An error of the router or an attack against the router can damage an entire network. This paper relates to a method for RSMS (router security management system) for secure networking based on a security policy. Security router provides functions of a packet filtering, an authentication, an access control, an intrusion analysis and an audit trail in a kernel region. Security policy has the definition of security function against a network intrusion.

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Selection of Energy Conservation Measures for Building Energy Retrofit: a Comparison between Quasi-steady State and Dynamic Simulations in the Hands of Users

  • Kim, Sean Hay
    • KIEAE Journal
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    • v.16 no.6
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    • pp.5-12
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    • 2016
  • Purpose: Quasi-steady state simulations have played a pivoting role to expand the user group of simulation to design engineers and architects in Korea. Initially they are introduced in the market as a building energy performance rating tool. In domestic practice, however, quasi-steady state simulations seem to be regarded as a de facto simulation only available for energy retrofit. Selection of ECMs and economic feasibility analysis are being decided through these tools, which implies that running these tools has become a norm step of the Investment-grade Audit. Method: This study aims at identifying issues and problems with the current practice via test cases, analyzing the reasons and opportunities, and then eventually suggesting proper uses of quasi-steady state and dynamic simulations. Result: The functionality of quasi-steady state simulations is more optimized to the rating. If they are to used for energy retrofits, their off-the-shelf functions also need to be expanded for customization and detailed reports. Yet their roles may be limited only to the go/no go decision; because their algorithms are still weak at precisely estimating energy and load savings that are required for making investment decisions compared to detailed simulations.

A Study on Bearing Capacity Characteristics of Group Crushed-Stone Compaction Piles (군쇄석다짐말뚝의 지지력 특성에 관한 연구)

  • Hwang, Geun-Bae;Lee, Min-Hee;Shin, Hyeon-Cheol;Choi, Yong-Kyu
    • Proceedings of the Korean Geotechical Society Conference
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    • 2005.03a
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    • pp.705-712
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    • 2005
  • Among soft ground treatment methods with granular soil used in domestic, the sand compaction pile method has been utilized greatly, but, as a result of exhaustion of sand and increase of unit cost, a necessity of an alternative method is suggested. In this study, the static load tests for group crushed-stone compaction piles which were constructed at in-situ site were performed. Pile diameter was 700mm and area of loading plates were changed. The static load tests of single and group piles were performed for area replacement ratio of 20, 30 and 40%. Based on test results, bearing capacity of group crushed-stone compaction pile were estimated. The more both single pile and group pile increase, the more yield bearing capacity tended to increase. Also, the yield bearing capacity of a group pile is about 50% less than the yield bearing capacity of a single pile. If the ground reinforced with the crushed-stone compaction pile is replacement ratio of $20{\sim}40%$, RIYB of both single pile and group pile increases qualitative tendency of linear more than original ground

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Does the Fit of Managerial Ability with Firm Strategy Matters on Firm Performance

  • CHENG, Teng Yuan;LI, Yue-Qi;LIN, Yu-En;CHIH, Hsiang-Hsuan
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.4
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    • pp.9-19
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    • 2020
  • The study aims to answer why the previous studies find the positive or insignificant effect of the CEO's abilities on firm performance. Using 34,285 CEO-firm-year panel data from the U.S. publicly traded firms drawn from the BoardEx and EXECUXOMP database during from 1992 to 2014, the results show that the fit of the CEO's generality or specialist ability with firm strategy matters on firm performance and risk. This study computes a discrete STRATEGY composite measure to construct firm strategy types, such as Prospect or Defend and use CEOs' résumés to construct an index of general skills that are transferable across firms and industries. The results find that generalist CEOs are more suitable for prospectors than specialist CEOs. Firm performance is much better when specialist CEOs work for Defenders. Although the firm performance is better too for the generalist CEOs who fit for the Prospect strategy, the firm's risk is up too. The result suggests that firms need to consider their chosen business strategy to recruit and select CEOs Our findings provide direct evidence that the match between CEO's ability and the firm's strategy is crucial to firm performance and risk.

A Study on the Analysis of Publicly Announced Combined Financial Statements and their Improvement Points (공시된 결합재무제표의 분석과 게선 방향에 관한 연구)

  • Park Sang-Bong
    • Management & Information Systems Review
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    • v.6
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    • pp.137-162
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    • 2001
  • Our business conglomerates are sharing their fates economically because of mutual debt warranty among their own affiliates and excessive financial loans. For this reason, it is inevitably restrictive to obtain the whole information on such conglomerates by individual and consolidated financial statements. To solve this problem, the system of combined financial statement was introduced through modifications of the Act of the outside audit of corporations in 1988. As a result, 15 out of this nation's 30 major business conglomerates prepared and submitted their own combined financial statements. In this paper, all financial statements are grouped into financial and non-financial parts, based on characteristics of business control and combined financial statement. Then the business size, financial rate and internal transactions for each of the conglomerates are analyzed, based on which problems of the combined financial statement as announced publicly are clarified. For the system, this study suggests improvement points such as a sufficient publication of any possible situations and interest coordination caused between the date of business settlement and that of preparing combined financial statements by applying principles of sharing to the evaluation of valuable instrument papers for investment and by determining the amount, 5% accounting for the total amount of debt warranty, foreign exchange assets and debts.

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Flux Regulation Patterns and Energy Audit of E. coli B/r and K-12

  • Lee, Jin-Won;Goel, Akshay;Ataai, Mohammad-M.;Domach, Michael-M.
    • Journal of Microbiology and Biotechnology
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    • v.12 no.2
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    • pp.258-267
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    • 2002
  • A flux determination methodology has been built which enables to develop constrained stoichiometric relationships and metabolic balances. The analysis differs from those developed for anaerobic growth conditions in that cell mass formation is a significant sink for carbon. When combined with experimental measurements, a determined system of equations results yielded tricarboxylic acid (TCA) cycle and glycolytic fluxes. The methodology was implemented to determine the fluxes of E. coli B/r and K12, and it was found that as the growth rate in a glucose minimal medium increased, the cells became increasing glycolytic and the TCA fluxes either leveled off or declined. The pattern identified for the TCA fluxes corresponded to ${\alpha}$-ketoglutarate dehydrogenase's induction-repression pattern, thereby suggesting that the induction-repression of the enzyme could result in significant flux changes. When the minimum flux solution was contrasted to the glycolytic and TCA fluxes determined, two observations were made. First, the minimum flux could provide the cell's biosynthetic ATP requirements. Second, at a high growth rate in a glucose medium, the excess glycolytic flux exceeded that of the TCA cycle, which appeared to more closely match the biosynthetic needs.

Structural Equation Model for the Analysis of Alcohol-related Problem of Alcohol Use Disorders (알코올사용장애자의 음주관련 문제 분석을 위한 구조모형)

  • Son, Hee Jung;Lee, Won Kee;Park, Young Shin;Hong, Hae Sook
    • Journal of health informatics and statistics
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    • v.42 no.2
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    • pp.192-198
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    • 2017
  • Objectives: This study was designed to construct and test the structural equation model for the alcohol-related problem of alcohol use disorders. Methods: Data were collected by structured self-questionnaires from 229 male subjects who received > 8 (greater than 8) score on Alcohol Use Disorder Identification Test (AUDIT). The Data were analyzed by SPSS 21.0 and AMOS 21.0. Results: The model fit indices for the modified hypothetical model showed Q = 2.50, GFI = 0.90, and CFI = 0.94. As a result, Life position, parent's drinking problem, and alcohol expectancy had significantly direct effect on alcohol-related problem. Alcohol expectancy also had mediator effect between life position and alcohol-related problem. Conclusions: Consequently, the more positive life position, the less alcohol-related problem occurred. It is necessary to change their life position, which is individual factor, to prevent or reduce the alcohol related problem of alcohol use disorders.

A Study on An Improvement of the Ability of Preparing the Financial Statements (기업의 재무제표 작성역량 강화방안에 관한 연구)

  • Koh, Yun-Sung;Shin, Il-Hang
    • Asia-Pacific Journal of Business
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    • v.11 no.1
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    • pp.167-183
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    • 2020
  • Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

Improvement Plan for Cash Receipt System

  • Kim, Ki Beom;Woo, Hyung Rok
    • International Journal of Internet, Broadcasting and Communication
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    • v.14 no.3
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    • pp.243-248
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    • 2022
  • Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

The Historical Paradigm of Corporate Social Responsibility (CSR) in Korea

  • Hyein WOO
    • Journal of Koreanology Reviews
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    • v.2 no.1
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    • pp.9-16
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    • 2023
  • This study will provide an overview of the development of 'Corporate Social Responsibility' (CSR) in South Korea throughout time, as well as its sources of inspiration and recommendations. The study will also rely on the body of existing research to provide insights into the present condition of CSR in the nation and the measures launched to promote socially responsible practices in the corporate environment. As a result, it will act as a crucial dedication to comprehending corporate social responsibility within the Korean environment. According to the searching results in the literature content dataset, there has been total four historical paradigm of CSR in South Korea, such as (1) Adoption of the CSR principles, (2) Introduction of the Korean Association of Social Responsibility, (3) The Seoul Environmental Charter, (4) The Board of Audit and Inspection Intervention. Based on the results of the current study, the present author could conclude that ingrained corporate social responsibility (CSR) is in Korean business culture, which has been promoted since the 1920s. Businesses can benefit by using the guidelines offered by the CSR Promotion Act and related activities to uphold their responsibilities towards society and the environment, overviewing comprehensively CSR advancement in South Korea from the 1920s to the display day.