• Journal of Industrial Convergence
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• v.19 no.5
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• pp.35-45
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• 2021

The purpose of this study is to analyze the means of accounting fraud in Chinese listed agricultural companies and to suggest methods for the prevention of accounting fraud and follow-up measures. In this study, 21 Chinese agricultural enterprises were investigated and counted by means of accounting fraud. The means of accounting fraud of listed companies related to agriculture mainly consisted of profit inflation, inflating their net assets, the disclosure of accounting information violations, asset inflation for net asset inflation, and the incomplete disclosure for accounting information violations. Among these, income forgery was the most frequent among the 21 companies surveyed as a means of accounting fraud in profit inflation. Through this study, in the field of auditing academically, it is possible to find the motives of fraudulent acts in Chinese agricultural enterprises and to obtain advice to reduce fraudulent acts, and it will be of great help in theoretical research related to accounting frauds.

• Journal of Korean Society of Archives and Records Management
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• v.22 no.1
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• pp.27-41
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• 2022

The historical records of public institutions are not only important historical records for the study of modern Korean history in various academic fields such as politics, economy, society, culture, and science, but also important historical content that students and the public may be interested in. In this study, among the 350 institutions designated as public institutions as of 2021, 339 public institutions that can request information disclosure through the information disclosure portal were investigated. Based upon the results of the survey, it was found that 217 (67%) out of 326 (96.2%) public institutions compiled a total of 516 institutional histories. This study proposed improvement plans in terms of the compilation of history in public institutions and the utilization of users by analyzing the results of the investigation of the compilation status of history in public institutions by six elements: compilation time, target period, department in charge, budget and required period, accessibility, and regulations.

• Knowledge Management Research
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• v.23 no.3
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• pp.153-171
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• 2022

With the global ESG management craze, domestic and foreign companies voluntarily declare sustainable management and actively respond by establishing strategies. The Financial Services Commission mandates the disclosure of sustainability reports representing ESG management sequentially and will expand to SMEs in the future. Information disclosure of sustainability reports is mainly done through international standards such as GRI, SASB, and TCFD, and many domestic companies use GRI Standards guidelines. This study examines the composition system of sustainability reports and compares public and private companies with GRI Standards to analyze sustainable management by type. This study revealed that public enterprises focused on social and labor, while private enterprises focused on the economy and environment through TF-IDF modeling. In addition, the electronic and information communication industries focused on product responsibility. Unlike previous studies that quantified and analyzed sustainability management according to grade, the current study analyzed sustainability reports, which are unstructured data. Therefore, the results of this study are expected to provide valuable theoretical and practical implications for researchers and supervisors interested in ESG management.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.3
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• pp.241-250
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• 2023

Companies are paying attention to project governance to realize their goal strategies, project success, and project value in a rapid and complex environment due to the development of information technology. This study aims to explore project governance and factors from literature review and practice guides related to project governance and empirically analyze the impact of project governance factors on IT project objective performance. The survey was conducted on project managers, project team members, and project management members with experience in carrying out business IT projects within two years at companies in various industries in Korea. The main conclusion is as follows. Among the project governance factors, disclosure and reporting that uses and reports using appropriate and reliable information about projects related to decision-making activities positively impact the achievement of IT project objectives: business success and stakeholder satisfaction. Among the project governance factors, project sponsorship, a role that effectively connects management and projects, and a project management framework that provides tools, procedures, resources, and techniques for projects positively impact IT project objective performance. This study is of academic and practical significance in that it identifies the definition and factors of project governance through companies in various industries in Korea and the positive impact of project governance factors on IT project objective performance.

• Journal of the Korea Society of Computer and Information
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• v.29 no.6
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• pp.53-60
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• 2024

In this paper, we analyze the authentication scheme of Hwang et al. proposed in 2023 and propose a new authentication scheme that improves its problems. Hwang et al. claimed that their authentication scheme was practical and secure, but as a result of analysis in this paper, it is possible to attack the password/ID guessing attack and session key disclosure attack due to insider attack and stolen smart card attack. In addition, Hwang et al.'s authentication scheme, which provides user anonymity, does not provide user untraceability due to its unstable design. The proposed authentication scheme, which improves these problems, not only provides user untraceability, but also is secure for stolen smart card attack, insider attack, session key disclosure attack, and replay attack. In addition, except for one fuzzy extraction operation, it shows the same complexity or very similar one as related authentication schemes. Therefore, the proposed authentication scheme can be said to be an authentication scheme with safety and practicality.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.7 no.3
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• pp.600-612
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• 2013

In 2006, Zhang and Wang proposed a data hiding scheme based on Exploiting Modification Direction (EMD) to increase data hiding capacity. The major benefit of EMD is providing embedding capacity greater than 1 bit per pixel. Since then, many EMD-type data hiding schemes have been proposed. However, a serious disadvantage common to these approaches is that the embedded data is compromised when the embedding function is disclosed. Our proposed secure data hiding scheme remedies this disclosure shortcoming by employing an additional modulus function. The provided security analysis of our scheme demonstrates that attackers cannot get the secret information from the stegoimage even if the embedding function is made public. Furthermore, our proposed scheme also gives a simple solution to the overflow/underflow problem and maintains high embedding capacity and good stegoimage quality.

• Journal of Korean Society of Archives and Records Management
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• v.12 no.2
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• pp.163-179
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• 2012

The author discusses the nature and scope of archival reference service through the debate to user studies in the 1980s and the 1990s. Until the 1990s, archivists paid little attention to studying their user population. A new approach to archival user service led to the development of various public services of archives and resulted in active interaction with the public. Based on the discussion, the article examines the implication of archival reference service in Korean society.

• Journal of Information Processing Systems
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• v.16 no.1
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• pp.96-112
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• 2020

Solving the disclosure problem of sensitive information with the k-nearest neighbor query, location dummy technique, or interfering data in location-based services (LBSs) is a new research topic. Although they reduced security threats, previous studies will be ineffective in the case of sparse users or K-successive privacy, and additional calculations will deteriorate the performance of LBS application systems. Therefore, a model is proposed herein, which is based on geohash-encoding technology instead of latitude and longitude, memcached server cluster, encryption and decryption, and authentication. Simulation results based on PHP and MySQL show that the model offers approximately 10× speedup over the conventional approach. Two problems are solved using the model: sensitive information in LBS application is not disclosed, and the relationship between an individual and a track is not leaked.

• Journal of Technology Innovation
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• v.12 no.3
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• pp.159-177
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• 2004

Technological innovation is one of the critical success factors determining firm's Technological innovation is one of the critical success factors determining firm's value in the knowledge based economy. The study examines whether the information release on technological innovation has information contents in the stock market. The abnormal returns and cumulative abnormal return were calculated by using Market and Risk Adjusted Return Model. The results say that the market positively reacts to the information release of technological innovation on the event date. Especially, the disclosure on technology development causes stable increase of the firm's value. It is concluded that the market reacts favorably to technological innovations.

• Journal of Information Processing Systems
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• v.19 no.1
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• pp.1-16
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• 2023

Synthetic data generation is generally used in performance evaluation and function tests in data-intensive applications, as well as in various areas of data analytics, such as privacy-preserving data publishing (PPDP) and statistical disclosure limit/control. A significant amount of research has been conducted on tools and languages for data generation. However, existing tools and languages have been developed for specific purposes and are unsuitable for other domains. In this article, we propose a regular expression-based data generation language (DGL) for flexible big data generation. To achieve a general-purpose and powerful DGL, we enhanced the standard regular expressions to support the data domain, type/format inference, sequence and random generation, probability distributions, and resource reference. To efficiently implement the proposed language, we propose caching techniques for both the intermediate and database queries. We evaluated the proposed improvement experimentally.