• The Journal of Economics, Marketing and Management
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• v.4 no.3
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• pp.12-24
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• 2016

Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

• Korean Journal of Fisheries and Aquatic Sciences
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• v.17 no.1
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• pp.9-14
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• 1984

To study the correlation of the net drag force, net height, and towing speed, three kinds of similiar size model trawl nets were experimented in the still watertank ($60m{\times}4m{\times}3m$). The scale ratios of model nets, 2 seam, 4 seam, and 6 scam net were 1/31.3, 1/20.0, and 1/44.4 respectively, The maximum streched circumferences of the bag net were same length, i. e. 140cm. Net drags were propotional to the $1.75{\sim}1.98th$ order of towing speed and showed similar result as Koyama's net drag equation. Net heights were propotional to the $-0.85{\sim}-0.72th$ order of towing speed. It could observe that the towing nets showed normal shape in $3.0{\sim}3.5$ knot full scale towing speed but bad shape below $1.0{\sim}1.5$ knot. And it showed tendency to lift the bag net and codend with increasing speed.

• International Journal of Computer Science & Network Security
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• v.22 no.2
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• pp.272-282
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• 2022

Between 2014 and 2019, the US lost more than 2.1 billion USD to phishing attacks, according to the FBI's Internet Crime Complaint Center, and COVID-19 scam complaints totaled more than 1,200. Phishing attacks reflect these awful effects. Phishing websites (PWs) detection appear in the literature. Previous methods included maintaining a centralized blacklist that is manually updated, but newly created pseudonyms cannot be detected. Several recent studies utilized supervised machine learning (SML) algorithms and schemes to manipulate the PWs detection problem. URL extraction-based algorithms and schemes. These studies demonstrate that some classification algorithms are more effective on different data sets. However, for the phishing site detection problem, no widely known classifier has been developed. This study is aimed at identifying the features and schemes of SML that work best in the face of PWs across all publicly available phishing data sets. The Scikit Learn library has eight widely used classification algorithms configured for assessment on the public phishing datasets. Eight was tested. Later, classification algorithms were used to measure accuracy on three different datasets for statistically significant differences, along with the Welch t-test. Assemblies and neural networks outclass classical algorithms in this study. On three publicly accessible phishing datasets, eight traditional SML algorithms were evaluated, and the results were calculated in terms of classification accuracy and classifier ranking as shown in tables 4 and 8. Eventually, on severely unbalanced datasets, classifiers that obtained higher than 99.0 percent classification accuracy. Finally, the results show that this could also be adapted and outperforms conventional techniques with good precision.

• Journal of the Society of Disaster Information
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• v.19 no.4
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• pp.908-915
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• 2023

Purpose: The purpose of this study is to examine the types of fraudulent crimes among various crimes taking place during NFT transactions, and to approach institutional problems caused by crime types analysis and crackdown methods and legal limitations. Method: IIn order to classify the types of fraudulent crimes that appear in NFT transactions, the crime types were analyzed through the results of previous studies and cases of current incidents. Result: Most of the crimes that are taking place through NFTs are various types of fraudulent crimes such as rug pools, thefts, personal information theft fraud, and pig murder. Therefore, these types were classified and various damage cases were also analyzed. It is a matter of copyright. Conclusion: Currently, the financial problems caused by the occurrence of fraudulent crimes in NFTs worldwide are the most worrisome, and the scale will be even greater as the market grows in the future. Therefore, in Korea, various institutional supplements and policies should be prepared through analysis of crime types that can affect crime prevention and investigation and arrest activities.

• Journal of Life Science
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• v.16 no.1
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• pp.37-43
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• 2006

Gap junction is an ion channel forming between adjacent cells. It also acts as a membrane channel like sodium or potassium channels in a single cell. The amino acid residues up to the $10^{th}$ position in the amino (N)-terminus of gap junction hemichannel affect gating polarity as well as current-voltage (I-V) relation. While wild-type Cx32 channel shows negative gating polarity and inwardly rectifying I-V relation, T8D channel in which threonine residue at $8^{th}$ position is replaced with negatively charged aspartate residue shows reverse gating polarity and linear I-V relation. It is still unclear whether these changes are resulted from the charge effect or the conformational change of the N-terminus. To clarify this issue, we made a mutant channel harboring cysteine residue at the $8^{th}$ position (T8C) and characterized its biophysical properties using substituted-cysteine accessibility method (SCAM). T8C channel shows negative gating polarity and inwardly rectifying I-V relation as wild-type channel does. This result indicates that the substitution of cysteine residue dose not perturb the original conformation of wild-type channel. To elucidate the charge effect two types of methaenthiosulfonate (MTS) reagents (negatively charged $MTSES^-$ and positively charged $MTSET^+$) were used. When $MTSES^-$ was applied, T8C channel behaved as T8D channel, showing positive gating polarity and linear I-V relation. This result indicates that the addition of a negative charge changes the biophysical properties of T8C channel. However, positively charged $MTSET^+$ maintained the main features of T8C channel as expected. It is likely that the addition of a charge by small MTS reagents does not distort the conformation of the N-terminus. Therefore, the opposite effects of $MTSES^-$ and $MTSETT^+$ on T8C channel suggest that the addition of a charge itself rather than the conformational change of the N-terminus changes gating polarity and I-V relation. Furthermore, the accessibility of MTS reagents to amino acid residues at the $8^{th}$ position supports the idea that the N-terminus of gap junction channel forms or lies in the aqueous pore.

• The Research Journal of the Costume Culture
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• v.12 no.3
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• pp.415-428
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• 2004

The purpose of this thesis was to develop torso patterns according to the physical types of men in 20s. The procedure and results are as follows; 1. Of the men in 20s meeting the national average of physique, 4 men were selected and classified into 2 physical types according to their chest and waist circumference drops. One group had 20㎝ drop (Y type) while the other had 16㎝ drop (N type). Through evaluation performed by clothing construction professionals on the 4 upper bodice blocks drafted according to the existent drafting method and dressed on the 4 men, several problems have been found. These problems were adjusted and supplemented to make two new blocks. The fit of the new blocks were evaluated and proved to be satisfactory. 2. The following is the adjustments made to the existent men's torso patterns which had been utilized as the objects the first evaluation experiment. ① Though the back waist length of the pattern from the existent drafting method covered the center back length of the body in both Y type and N type, the front length did not causing it to stand away from the body. To adjust this, 2.0㎝ has been added to the center front length of each pattern so that the waist line could make a bar level to the ground. ② The shoulder line of the pattern from the existent drafting method had the tendency to fall backward. To make the shoulder line to fall in place, it has been moved 1.0㎝ to the front. 0.5㎝ has been added to the should length. ③ The neckline had a tendency to climb up. It has been lowered by 0.5㎝ until the line touched the center front neck point. ④ Though different in degree, the neck circumference did not allow enough width for both physique type causing the neckline to pull at side neck point with diagonal crease. To adjust this, 0.3㎝ and 0.6㎝ has been added to the Y type and N type respectively so that the neckline would touch the side neck point and the neckline could naturally fall into its original position. ⑤ Though different in degree, there was not enough space at the armhole causing wrinkles around this area. Therefore, 0.25㎝ and 0.5㎝ has been added to the front and back of the armholes of the Y and N types respectively. The armhole was made 1.0㎝ deeper only for the N type. ⑥ 1.0㎝ in the front and 0.5㎝ in the back were added to the side scam for the Y type while 0.5㎝ in the front and 0.25㎝ in the back were added for N type. This eliminated the unwanted wrinkles to give the silhouette a smooth look.

• Maritime Security
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• v.3 no.1
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• pp.45-72
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• 2021

North Korea's cyber capabilities represent a relatively new threat to global financial institutions and foreign governments, particularly the U.S and South Korean governments. Based primarily on publicly available sources, such as journalistic accounts and scholarly publications, this qualitative paper analyzes the ways in which North Korean leader Kim Jong Un has bolstered his country's asymmetric power and advanced his line of byungjin (dual development in the economy and military). Particularly by merging the cyber and maritime domains, North Korean operatives generate more revenue for the regime and helps keep the heavily sanctioned leadership in power. Despite the increased international attention to North Korean hackers, few analysts have examined the important role of cyber in the DPRK's internal political culture, specifically in advancing Kim Jong Un's byungjin line. Cyber fits into the DPRK's longstanding tradition of irregular warfare and guerilla-based armed struggle. Cyber also further advances Kim's personal reputation in the DPRK as an economic innovator and military strategist. This paper pays particular attention to the role of the DPRK's cyber operations in both ideological and maritime contexts. Recently, North Korean hackers have targeted South Korean shipbuilding industries and developed a blockchain scam, known as Marine Chain. North Korean cyber agents have increasingly paid attention to the nexus of cyber and maritime domains in their activities.

• The Korean Journal of Franchise Management
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• v.2 no.1
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• pp.173-199
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• 2011

A franchisee has to depend on the overall system, such as knowhow and management support, from a franchisor in the franchise system and the two parties do not start with the same position in economic or information power because the franchisor controls or supports through selling or management styles. For this, unfair trades the franchisor's over controlling and limiting the franchisee might occur and other side effects by the people who give the franchisee scam trades has negatively influenced on the development of franchise industry and national economy. So, the purpose of this study is preventing unfair trade for the franchisee from understanding the causes and problems of dispute between the franchisor and the franchisee focused on the dispute cases submitted the Korea Fair Trade Mediation Agency and seeking ways to secure the transparency of recruitment process and justice of franchise management process. The results of the case analysis are followed; first, affiliation contracts should run on the franchisor's exact public information statement and the surely understanding of the franchisee. Secondly, the franchisor needs to use their past experiences and investigated data for recruiting franchisees. Thirdly, in the case of making a contract with the franchisee, the franchisor has to make sure the business area by checking it with franchisee in person. Fourthly, the contracts are important in affiliation contracts, so enacting the possibility of disputes makes the disputes decreased. Fifthly, lots of investigation and interests are needed for protecting rights and interests between the franchisor and franchisee and preventing the disputes by catching the cause and more practical solutions of the disputes from the government.