• Convergence Security Journal
• /
• v.17 no.1
• /
• pp.39-44
• /
• 2017

The existing enterprise information security activities were centered on the information security organization, and the top management considers information security and enterprise management to be separate. However, various kinds of security incidents are constantly occurring. In order to cope with such incidents, it is necessary to protect information in terms of business management, not just information security organization. In this study, we examine the existing corporate governance and IT governance, and present an information security governance model that can reflect the business goals of the enterprise and the goals of the management. The information security governance model proposed in this paper induces the participation of top management from the planning stage and establishes information security goals. We can strengthen information security activities by establishing an information security plan, establishing and operating an information security system, and reporting the results to top management through compliance audit, vulnerability analysis and risk management.

• Journal of the Society of Disaster Information
• /
• v.14 no.3
• /
• pp.334-342
• /
• 2018

Purpose: The purpose of this study is to examine and improve the issues related to National Safety Inspection currently operation and reform the system for response to various disasters. Method: For the completion, this study established theoretical background using materials related to National Safety Inspection and identified the issues using the open statistical data for National Safety Inspection to suggest the improvement plans. Results: National Safety Inspection has been operating a complete large-scale inspection on risk factors in cooperation with the central government, local governments, and citizens since 2015 to remove various disaster factors neglected in people's daily lives. Operation of National Safety Inspection had positive influence in preventing major disasters. However, inefficient activity is pointed out due to issues related to cooperation with other institutes, limitation for citizen's positional role, and superficial inspection. Conclution: To solve this issue, this study proposed strengthening of communication activity with disaster institutes, strengthening of efficiency through citizen participation by type, and actualization of checklist used in National Safety Inspection.

• Korean Business Review
• /
• v.17 no.2
• /
• pp.111-129
• /
• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

• Korean Business Review
• /
• v.11
• /
• pp.217-239
• /
• 1998

The intial public offerings(IPO) issued by going public must be decided duly and seriously. In these sense, this paper reviewed and analysed synthetically the theories and the empirical studies on the IPO. The implications about the empirical studies on the IPO in korea stock exchanges(KSE) are as follows: First, evaluating the IPO's intrinsic value, the issued firm's characteristics(style, scale, age, reevaluation and goodwill etc.) and business environments(industry, economic states, regulations and the relation with government etc.) will be considered. Evaluating the IPO's relative value, the stock price of firms registered in KOSDAQ market will be appreciated. Second, the income smoothing of an IPO listed in KSE accrued in the first and second years. Accordingly if auditors audit the accounting reports of firms to list in KSE by going public, they should more concern to the income smoothing on the accounting reports. Third, the information accuracy of investment banks and the qualities of auditors negatively correlated with the underpricing of an IPO. It is need to promote the information accuracy of investment banks and the qualities of auditors. Regulatory organizations support to promote the information accuracy of investment banks and the qualities of auditors. Forth, the investors interested in the IPO are to recognize the follows. (1) Relations between the underpricing of an IPO and the ratio of public participation, the issue price, the offer size, the insider ownership, the net asset value per share, the price decision system of an IPO. (2) An entrepreneurs who decided to bring his firm public would like to issue the IPO when company's operating conditions are good.

• Management & Information Systems Review
• /
• v.38 no.4
• /
• pp.61-78
• /
• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.