• KSII Transactions on Internet and Information Systems (TIIS)
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• v.15 no.1
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• pp.302-322
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• 2021

In the system of ciphertext policy attribute-based encryption (CP-ABE), only when the attributes of data user meets the access structure established by the encrypter, the data user can perform decryption operation. So CP-ABE has been widely used in personal health record system (PHR). However, the problem of key abuse consists in the CP-ABE system. The semi-trusted authority or the authorized user to access the system may disclose the key because of personal interests, resulting in illegal users accessing the system. Consequently, aiming at two kinds of existing key abuse problems: (1) semi-trusted authority redistributes keys to unauthorized users, (2) authorized users disclose keys to unauthorized users, we put forward a CP-ABE scheme that has authority accountability, user traceability and supports arbitrary monotonous access structures. Specifically, we employ an auditor to make a fair ruling on the malicious behavior of users. Besides, to solve the problem of user leaving from the system, we use an indirect revocation method based on trust tree to implement user revocation. Compared with other existing schemes, we found that our solution achieved user revocation at an acceptable time cost. In addition, our scheme is proved to be fully secure in the standard model.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.217-227
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• 2022

With the aim of examining the effects of implementing international financial reporting standards (IFRS) on teaching accounting and auditing at universities and colleges in Vietnam, a case study was conducted at 30 universities, colleges, and 208 lecturers in Vietnam. Next, the study employed the structural model analysis method by PLS_SEM software to process and analyze the collected data. The research results show that: (1) There are eight factors that affect how IFRS is applied to teaching, including the training program, (ii) teaching staff, (iii) IFRS application regulations, (iv) related party requirements, (v) faculty/school administrators, (vi) teaching aids, (vii) IFRS teaching methods, and (iii) students; (2) there are three factors that affect the quality of teaching staff, including applying IFRS to teaching at the university and colleges, (ii) Regulations on the application of IFRS, (iii) Requirements from related parties. At the same time, the study also shows that, regarding the indirect relationships, applying IFRS to teaching does not play an intermediary role in these relationships. However, at the 10% significance level, it was found that there is an indirect relationship between regulations on the application of IFRS by the Ministry of Finance and the quality of teaching staff through the variable applying IFRS to teaching.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.281-300
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• 2023

Recently, the call for better accountability and social responsibility from corporations has been regularly voiced, both in the academic literature and in public discussions. This poses a challenge to the existing literature in understanding consumption behaviors to direct them toward sustainable development. This study investigates the purchase intention of Gen Z consumers in Vietnam with green packaging products. Data were collected from 914 respondents by online questionnaire and then analyzed using OLS. The results suggest the significant influence of customers' income and packaging in driving customers' intention to use environmentally-friendly products. Specifically, consumers in a higher income class participate more actively in green purchases. However, problems associated with inadequate packaging are also illustrated, resulting in the poor perception of green messages and poor practice of ecological actions. Besides, subjective norms and green trust are found to be adversely related to green consumer intention. In addition, gender disparity in green behavior is reported, where female consumers show a higher tendency to ecological consumption than their male counterparts. Other demographic factors are also included in the model as control variables, which are age, education, price, environmental literacy, environmental concern, and psychological awareness, but they do not have a significant impact on green purchase intention.

• Journal of Korea Society of Industrial Information Systems
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• v.15 no.5
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• pp.273-286
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• 2010

The main purpose of this study was to demonstrate the most common characteristics of the small and medium system integration companies in performing IT projects. In this study, 388 auditing reports on the 194 IT projects which were carried out by the small and medium size manufacturers from 2006 to 2009 were employed and surveyed. This survey revealed that the schedule management was the most neglected item in the project management area, the test planning and action was the most neglected item in the development and coding area, and the manual preparation for users and operators was the most neglected item in the operation and maintenance area. Consequently these three most neglected items were considered as the most common characteristics of the small and medium system integration companies in performing IT projects.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.135-145
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• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.

• Journal of Distribution Science
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• v.20 no.1
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• pp.27-39
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• 2022

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

• Journal of Korean Society of Disaster and Security
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• v.13 no.3
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• pp.29-43
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• 2020

The purpose of this study was to identify the priority of the ISO auditors' specialized knowledge and job skills required to perform their duties, along with their personal characteristics, in order to enhance field-based auditing capability. For achieving the objectives of the study, the questionnaire consisted of a total of 50 competency factors, adding personal characteristics area to the ISO 19011-based specialized knowledge and job skills areas and the survey was conducted on the currently active ISO auditors with a five-point recert scale. Based on the results of the survey, the importance and present of ISO auditors in 3 competency areas were verified statistically significant difference through a t-test. The top priority and next priority competency factors for the overall competency and each competency areas were obtained through the Borich coefficient and the Locus for Focus Model. Considering the top priority competency factors in each competency areas identified from the study results, it can help develop related auditing curriculum. for improving the auditors' competency, and furthermore, it is expected to help strengthen ISO management system including quality, health & safety, environment and business continuity for companies.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.20 no.44
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• pp.229-242
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• 1997

America automakers are requiring their suppliers to implement the QS-9000 based quality system, through they have had a little lukewarm attitude. Therefore, our auto parts makers need to cope with the QS-9000. This paper describes the interrelationship between ISO 9000 requirements and the QS-9000 requirements, the way to solve the problems step by step that originate from the QS-9000 quality system auditing and QS-9000 tendancy.

• The Transactions of the Korea Information Processing Society
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• v.6 no.11
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• pp.3001-3010
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• 1999

The most of intrusion detection methods do not detect intrusion on real-time because it takes a long time to analyze an auditing data for intrusions. To solve the problem, we are studying a real-time intrusion detection. Therefore, this paper proposes an agent model using multi warning level for real-time intrusion detection. It applies to distributed environment using an extensibility and communication mechanism among agents, supports a portability, an extensibility and a confidentiality of IDS.

• Proceedings of the Korea Database Society Conference
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• 1999.06a
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• pp.457-465
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• 1999

최근 정보화 사업을 추진중인 공공기관의 정보시스템 공익 프로젝트와 관련, 프로젝트 관리 분야에 국한하여 기존의 감리 기준에 의한 감리 현황을 조사하고 유형을 분석, 감리인과 피 감리인이 향후 감리 업무를 수행함에 있어 고려되어야 할 프로젝트 관리 감리 영역과 세부 감리 점검대상에 대해 개선방안을 제시한다.