• 한국콘텐츠학회논문지
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• 제9권8호
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• pp.208-218
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• 2009

본 연구에서는 산업화 과정 속에서 생성되고 엔터테인먼트 산업의 중심축을 이루어가고 있는 기업형 연예 매니지먼트 회사의 향후 역할이 매우 중요하다는 인식하에 대표적인 연예 매니지먼트 회사인 SM 엔터테인먼트와 싸이더스 HQ, 예당 엔터테인먼트를 대상으로 기업 분석을 시도해 보았다. 연예 비즈니스의 속성상 트랜드의 변화가 다른 산업에 비해 매우 빠르게 진행되기 때문에 양사의 홈페이지와 IR 자료, 증권 감독원에 제출된 감사보고서, 선문 기사 등 가장 최근의 자료를 중심으로 분석하였다. 분석 결과, 싸이더스 HQ와 SM 엔터테인먼트, 예당 엔터테인먼트는 각각 주 장르가 영화와 음악으로 차별화 되어 있으나 모두 각사가 확보하고 있는 콘텐츠나 인력 자원을 최대한 활용할 수 있는 관련 분야로 사업을 확대해 가고 있었다. 이와 같은 사업 다각화 포트폴리오는 엔터테인먼트 회사가 지닌 대표적인 특징이며, 연예 산업이 지닌 태생적 불안정성을 극복할 수 있는 적극적인 방안이기도 하다.

• 한국IT서비스학회지
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• 제10권2호
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• pp.141-162
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• 2011

The controls of Information Systems (IS) have been an more critical issue controls as the sophistication and integration of IS is more proceeded. ITGI (The Information Technology Governance Institute) of ISACA (Information Systems Audit and Control Association) has suggested COBIT (Control Objectives for Information and related Technology) and this has been widely recognized the evaluation model of IS controls. In COBIT, IS was evaluated in terms of process, information quality, and IT resources. This study used COBIT in order to suggest and empirically test an evaluation model of IS service. The data was collated from one major Chinese SI (Systems Integration) company in four domains of processes : planning and organization, acquisition and implementation, delivery and support, and monitoring. Seven factors are extracted using an exploratory factor analysis as follows : Overall IT planning process, technological assessment process in IT planning of IT, cost-benefit assessment process in IT planning, implementation process, support process, monitoring process, post-implementation evaluation process. The results of confirmatory analysis of three alternative measurement models indicated that the measurement model with one inherent or conceptual variable has greater model fitness than the other models. This study suggests the logical and general way to test and apply COBIT in evaluating IS services.

• Journal of Information Technology Applications and Management
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• 제22권2호
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• pp.171-199
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• 2015

This study proposes the practical information security measures that help IT personnel of banks comply the information security policy. The research model of the study is composed of independent variables (clarity and comprehensiveness of policy, penalty, dedicated security organization, audit, training and education program, and top management support), a dependent variable (information security policy compliance intention), and moderating variables (age and gender). Analyses results show that the information security measures except 'clarity of policy' and 'training and education program' are proven to affect the 'information security policy compliance intention.' In case of moderating variables, age moderated the relationship between top management support and compliance intention, but gender does not show any moderating effect at all. This study analyzes information security measures based solely on the perception of the respondents. Future study may introduce more objective measurement methods such as systematically analyzing the contents of the information security measures instead of asking the respondents' perception. In addition, this study analyzes intention of employees rather than the actual behavior. Future research may analyze the relationship between intention and actual behavior and the factors affecting the relationship.

• 한국압력기기공학회 논문집
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• 제7권4호
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• pp.57-62
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• 2011

As NPPs' operating times increase, the integrity of nuclear components is continually degraded due to aging effects of systems, structures and components. In addition, for the case of continued operation beyond design life, additional aging effects occurred during the extended operating period lead to more degradation of the integrity of nuclear components. Therefore, it is very important to mange and evaluate the aging to secure the safety of NPPs. Wolsong unit 1 is approaching to its design life of 30 years in 2012. The license renewal documents for continued operation of Wolsong unit 1 Is under reviewing now. In this paper, regulatory technologies for continued operation of Wolsong unit 1 developed by KINS will be introduced. That technologies include the safety review guidelines, regulatory guides for aging management program and regulatory program for audit calculation.

• 융합보안논문지
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• 제17권1호
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• pp.3-13
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• 2017

보안로그의 활용범위가 다양해짐에 따라 저장된 로그 데이터에 대한 무결성의 중요성이 높아지고 있다. 특히, 저장된 로그 데이터는 시스템에 침입한 공격자들이 자신의 흔적을 없애기 위해 우선적으로 조작되는 대상이다. 키 정보가 노출이 된 이후의 로그 데이터의 안전성은 보장하지 못하지만, 그 이전에 축적된 로그 데이터 무결성의 전방 안전성을 보장하는 다양한 이론적 기법들이 소개되었다. 이런 기법들의 인증태그들은 선형 해시체인을 기반으로 하고 있다. 이 경우 부분 검증이 어렵고, 인증태그 생성속도와 검증속도를 높이기 힘들다. 본 논문에서는, 부분 검증이 용이하고 멀티 스레딩이 적용 가능한 Merkle Tree 기반의 로그인증 메커니즘을 제안한다.

• 한국소음진동공학회:학술대회논문집
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• 한국소음진동공학회 2003년도 춘계학술대회논문집
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• pp.542-548
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• 2003

This paper describes an overall Noise Assurance Plan(NAP) in the project for developing a new rolling stock. In this paper, the procedure for implementing noise control activities for each development stage on the basis of the NAP is also described. The NAP was developed by KITECH(Korea Institute of Industrial Technology) and ODS(${\Phi}$degaard ＆ Danneskiold-Samsoe in DENMARK). Generally, the main objective of NAP is that noise assurance plan applies to the establishment of organization and personnel's roles and responsibilities, set-up of overall procedure and internal audit program. Here, a few comments are made to the deviations of the actual procedure(G7 Project) relative to the suggested NAP presented. The major difference between the suggested NAP and the actual procedure was the late involvement of the noise consultant resulting in suggestions for design improvements could not be implemented due to the advanced stage of the design. Similarly, the important task of preparing sub-supplier specifications was performed. The proposed NAP will be an efficient tool for noise management in the R＆D project for new rolling stock. Specially, in case that several companies and institutes are involoved in the R＆D team

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2014년도 춘계학술대회
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• pp.271-272
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• 2014

범죄 수사에서 디지털 증거물이 증가됨에 따라, 법적으로 효용성이 큰 데이터를 추출할 수 있는 디지털 포렌식 도구에 대한 중요성이 높아지고 있다. 디지털 제품들은 빠르게 성장하고 있고, 포렌식 도구는 사용자와 사건에 맞도록 용이하게 구현 되어야 한다. 포렌식 업계나 정부에서는 소요 비용이 큰 포렌식 도구를 사용하고 있지만 메모리 한계, 사후 감사의 한계 등 한계성이 제시되고 있다. 이러한 문제를 해결하기 위하여 다양한 포렌식 도구가 빠르게 구현 할 수 있도록 오픈소스 포렌식 도구 개발이 필요하다. 본 논문에서는 현재 상용화 되고 있는 디지털 포렌식 기술들에 관해 연구하고, 이들의 한계성을 극복하기 위한 오픈 디지털 포렌식 기법들을 제시하고, 적용 방안에 대해 제안한다.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.391-402
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• 2021

This study aims to analyze the impact of the company's financial performance in mediating the relationship between Intellectual Capital and GCG on Corporate Value in banking companies listed on the Indonesia Stock Exchange (IDX). Also, this study analyzes the direct effect of intellectual capital and GCG on corporate value and the indirect effect through the company's financial performance. This study develops research of Chen et al. (2005) and measures Intellectual Capital with VAIC (Pulic, 1998). VAIC model is more accurate to measure Intellectual Capital because it can show potential intellectual use efficiently. The data used are banking companies listed on the IDX in 2014-2016 with purposive sampling technique and Data Analysis Technique used are path analysis. The results showed that the financial performance of banking companies was proven to mediate the relationship between intellectual capital and GCG. The role of GCG that can improve financial performance and corporate value is only GCG as measured by the ratio of independent commissioners and audit quality. Meanwhile, the financial performance and corporate value audited by the Big 4 will be greater than the financial performance and corporate value of the banking companies listed on the Indonesia Stock Exchange that are not audited by the Big 4.

• Safety and Health at Work
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• 제12권2호
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• pp.154-166
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• 2021

Background: Occupational health and safety (OHS) is a significant interest of all governments to prevent workplace hazards. Although appropriate legislation and regulations are essentials for the protection of workers, they are solely not enough. Application of them in practice should be secured by an efficient inspection system. Fundamental components of an inspection system are inspectors and their audit tasks. Maintaining the fair balanced task assignment among inspectors strictly enhances the efficiency of the overall system. Methods: This study proposes a two-phased goal programming approach for OHS inspectors' task assignments and presents a case study. Results: The solution approach gives the balanced assignment of inspectors to the workplaces in different cities of the country in the planning period. The obtained schedule takes into account the distances covered by the work places and the number of the workplaces' employees to be audited and pays attention to the human factors by considering the preferences of the inspectors. The comparisons between the obtained optimal schedule and the implemented one that is produced manually show that the approach not only maintains the technical requirements of the problem, but also provides social and physical balance to the task assignment. Conclusion: Both the approach and the application study are expected to offer fruitful inspirations in the area of safety management and policy and they provide a good guide for social policy and organizational aspects in the field of OHS inspectors' task assignment.

• 아태비즈니스연구
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• 제11권1호
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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.