• International Journal of Computer Science & Network Security
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• 제21권5호
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• pp.43-47
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• 2021

In the course of this article, the concept of "innovation" was considered and analyzed, which is considered not only as a subject, something new, but also as a process. The process of introducing something new into life, and in our case, into the educational process. Innovative educational technologies are varied and plentiful. In this article, the most commonly used. Among them: the use of ICT, game techniques, the portfolio method, personality-oriented, information support of the learning process, educational and health-saving technologies, and others.

• International Journal of Computer Science & Network Security
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• 제23권6호
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• pp.181-192
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• 2023

Blockchain system brought innovation in the area of accounting, credit monitoring and trade secrets. Consensus algorithm that considered the central component of blockchain, significantly influences performance and security of blockchain system. In this paper we presented four consensus protocols specifically as Proof of Work (PoW), Proof of Stake (PoS), Delegated Proof of Stake (DPoS) and Practical Byzantine Fault-Tolerance (PBFT), we also reviewed different security threats that affect the performance of Consensus Protocols and precisely enlist their counter measures. Further we evaluated the performance of these Consensus Protocols in tabular form based on different parameters. At the end we discussed a comprehensive comparison of Consensus protocols in terms of Throughput, Latency and Scalability. We presume that our results can be beneficial to blockchain system and token economists, practitioners and researchers.

• 융합경영연구
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• 제3권1호
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• pp.23-32
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• 2015

Present monetary system is based on fallacies. The purpose of this article is to highlight the pitfalls in economic thinking. The article shows that this way of thinking leads to the creation of inflation which is the root of all evil. The analysis proceeds in different approach to the contemporary theory of money. An inflation- free monetary system is introduced. Monetary system is the set of mechanisms that controls money. In this broad sense, monetary system can be divided into three different systems. Each of them has different goal; National monetary system which aims to raise sufficient funds in order to reach an optimal level of output growth that maintains full employment and satisfies the economic requirements of the community. National redistribution system which aims to redistribute funds in order to sustain individuals at or above a specified material standard of living, and enable government to provide public services. International monetary system which aims to preserve rights of parties in foreign exchange transactions.

• 디지털융복합연구
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• 제12권9호
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• pp.75-81
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• 2014

본 연구는 중국의 국제회계기준 도입으로 나타나는 회계정보의 유용성을 분석하기 위해 상해증권시장의 자료와 심천증권시장의 자료를 이용하여 연구 분석 하였다. 또한 본 연구의 객관적 접근을 위해 관련 선행연구를 종합하여, 본 연구의 연구모형에 맞게 수정 조정하여 가설을 설정하고 실증분석을 토대로 가설을 검증 하였다. 본 연구에서는 공정 가치를 도입한 기간 전후를 통해 공정가치가 기업의 가치 관련성에 영향 관계에 있는지를 분석하기 위해 세부적인 대별 변수를 투입하여 가설을 검중 하였다. 가설 분석에서는 공정가치 평가를 도입한 기간이 상대적으로 회계정보의 질에 영향을 미치는 것으로 분석 및 추정 될 수 있었다. 이러한 결과는 기업의 주당순자산가액과 주당순이익과의 관계에 있어서 가치 관련성이 유의한 수준에서 영향관계에 있었기 때문이다. 따라서 향후 연구에서는 공정가치의 평가방법이 기업의 가치 관련성에 영향을 줄 수 있는 주요한 관련변수로 논의될 수 있을 것으로 기대된다.

• 한국농림기상학회지
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• 제17권3호
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• pp.236-247
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• 2015

국내 영농과 영림은 최근 지구 온난화를 비롯한 환경 변화와 더불어 급격한 경제 사회적 변화로 인해 어려움을 겪고 있고 이를 극복하기 위한 열쇠로 "지속가능성"이 검토 되고 있다. 본 연구를 통해 지속가능한 영농 영림을 위한 국내외의 다양한 접근 방법들을 살펴본 결과 1) 지표접근법, 2) 계정접근법, 그리고 3) 생태학적 접근법을 통해 지속가능한 영농 영림 지수 등의 연구개발이 활발히 진행되고 있음을 확인할 수 있었다. 그러나 국내에서는 아직 생태학적 접근법을 통한 지속가능한 영농 영림 관련 연구를 찾기가 쉽지 않다. 이에 대한 연구는 그간 기후변화에 대응하여 기상청 농촌진흥청 산림청 등에서 확보한 영농 영림 기상 및 생태자료와 특히, 지난 10여 년간 농경지와 산림에서 플럭스 관측을 통해 확보하고 있는 대기-생태계간 에너지, 물 및 이산화탄소 교환량 데이터를 기반으로 수행될 수 있다. 국제 사회의 노력에 발맞춰 지속가능한 영농 영림을 위한 연구 역량을 충분히 구축할 수 있도록 하기 위해 단계별 연구 추진을 제안한다.

• International Journal of Computer Science & Network Security
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• 제22권11호
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• pp.294-302
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• 2022

The article explores the prospects and trends for the transformation of some basic concepts of law associated with the development of artificial intelligence systems and the problems of liability for harm caused by a robot. The prospects, conditions and consequences of vesting robots with partial (quasi) or full legal personality are explored. This process should lead to a revision of the concepts of will, subjective side and legal responsibility in the direction of their greater universalization. The legally significant signs of will, legal personality, legal liability in relation to robots, artificial intelligence systems and other complex automated information systems are clarified. The author identifies the following essential factors of legal qualification of an act committed by a robot: goals, reasons for setting goals, connections between the planned result and the action taken, the actual result, the reasons for the difference between the actual result and the planned one. The article pays special attention to the preventive function of legal liability, which, when applied to robot subjects, can be expressed in the following basic procedures. 1. Accounting for legal requirements in the behavior of the robot. 2. Timely adaptation of the robot to changes in legislation and other regulatory legal acts that affect its behavior. 3. Accounting for incidents. 4. Destruction of a series of robots whose actions lead to unacceptable consequences.

• International Journal of Computer Science & Network Security
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• 제24권5호
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• pp.111-118
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• 2024

In general network-based intrusion detection system is designed to detect malicious behavior directed at a network or its resources. The key goal of this paper is to look at network data and identify whether it is normal traffic data or anomaly traffic data specifically for accounting information systems. In today's world, there are a variety of principles for detecting various forms of network-based intrusion. In this paper, we are using supervised machine learning techniques. Classification models are used to train and validate data. Using these algorithms we are training the system using a training dataset then we use this trained system to detect intrusion from the testing dataset. In our proposed method, we will detect whether the network data is normal or an anomaly. Using this method we can avoid unauthorized activity on the network and systems under that network. The Decision Tree and K-Nearest Neighbor are applied to the proposed model to classify abnormal to normal behaviors of network traffic data. In addition to that, Logistic Regression Classifier and Support Vector Classification algorithms are used in our model to support proposed concepts. Furthermore, a feature selection method is used to collect valuable information from the dataset to enhance the efficiency of the proposed approach. Random Forest machine learning algorithm is used, which assists the system to identify crucial aspects and focus on them rather than all the features them. The experimental findings revealed that the suggested method for network intrusion detection has a neglected false alarm rate, with the accuracy of the result expected to be between 95% and 100%. As a result of the high precision rate, this concept can be used to detect network data intrusion and prevent vulnerabilities on the network.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.327-333
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• 2020

Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.867-875
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• 2020

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving public properties. This paper gives a brief background of the IA system in Yemen and examines its impact with regards to financial performance in Yemeni commercial banks based on five factors: (i) independence of IAs, (ii) adherence to IA standards, (iii) governance principles implementation, (iv) size of the IA, and (v) frequency of internal audits committees' meetings. The primary data for the study were collected through a questionnaire prepared for this purpose. Fifty questionnaires were distributed out of which forty-two were retrieved and valid in the analysis process. For the empirical analysis, descriptive analysis and T-test were used for verification of the research hypotheses. Results revealed that sticking to standards internal audit, internal auditors' independence and quality governance have significant impact on banks' financial performance, while the size of internal audits committees, as well as their meeting, frequently has insignificant positive impact on banks' performance. Moreover, the country results show that the use of automated internal audit in banks has an impact on improving financial performance. This article provides avenues for further studies, mainly in developing countries, including Yemen, in quality internal audit and financial performance.

• The Journal of Asian Finance, Economics and Business
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• 제8권12호
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• pp.183-189
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• 2021

Transfer pricing is a matter of concern for countries. It affects the interests of the parties involved in the commercial transaction. Through manipulation of prices in transactions, businesses take advantage of tax rates in a country to adjust profits for economic gain. This affects the fairness and rationality of economic transactions between related parties. The article uses a two-year time series from 2018 to 2019 of 50 foreign direct investment enterprises in Vietnam. The article uses ordinary least squares to test the hypotheses of the research model. The article uses four independent variables related to ownership structure affecting transfer pricing decisions including total ownership, organization ownership, concentration ownership, and area ownership. Research results show that two variables have a positive influence on transfer pricing decisions including total ownership and organization ownership. Organization ownership has a higher degree of influence than total ownership. To be able to control transaction activities related to transfer pricing, Vietnam's state management agencies need to pay attention to perfecting the legal framework based on supplementing and amending regulations related to transfer pricing. Legal regulations need to be regulated based on international common practices to ensure uniformity on a global scale.