• International Journal of Computer Science & Network Security
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• 제22권7호
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• pp.75-84
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• 2022

The efficiency of the regional fiscal policy implementation is based on the achievement of target criteria in the formation and distribution of own financial resources of local budgets, reducing their deficit and reducing dependence on transfers. It is also relevant to compare the development of financial autonomy of regions in the course of decentralisation of fiscal relations. The study consists in the cluster analysis of the effectiveness of fiscal policy implementation in the context of 24 regions and the capital city of Kyiv (except for temporarily occupied territories) under conditions of fiscal decentralisation. Clustering of the regions of Ukraine by 18 indicators of fiscal policy implementation efficiency was carried out using Ward's minimum variance method and k-means clustering algorithm. As a result, the regions of Ukraine are grouped into 5 homogeneous clusters. For each cluster measures were developed to increase own revenues and minimize dependence on official transfers to increase the level of financial autonomy of the regions. It has been proved that clustering algorithms are an effective tool in assessing the effectiveness of fiscal policy implementation at the regional level and stimulating further expansion of financial decentralisation of regions.

• The Journal of Asian Finance, Economics and Business
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• 제6권4호
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• pp.287-295
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• 2019

The study aims to build a model for evaluating the effectiveness of activities and the effectiveness of financial investments in high-tech industries in Kazakhstan. The development of high-tech industries plays an important role in the economic growth of a country. In this regard, it is relevant to study the effectiveness of financing the most important industry in Kazakhstan. The development of the high-tech sector ensures the efficient functioning of the national innovation system. High-tech enterprises are one of the competitive sectors that allow us to develop and implement leading-edge innovations with the goal of their subsequent commercialization domestically and abroad. The author defines the multicriteria of efficiency in a knowledge-based economy associated with achieving an economic effect with multivariate correlation of results with costs. A multivariate dynamic model, an integral indicator of performance, an integral indicator of cost-effectiveness is proposed. The assessment of the effectiveness of financial costs and performance indicators in all regions of Kazakhstan have the positive dynamics of indicators, as well as a high economic effect. The results of the study can be applied in regional management to adequately assess the effectiveness of high-tech organizations and the effectiveness of financial investments, contribution to ensuring the economic security of the region.

• International Journal of Computer Science & Network Security
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• 제21권8호
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• pp.43-50
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• 2021

For the implementation of innovative products or services companies use different innovation strategies, in particular, outsourcing is quite widespread, given the high level of specialization and professionalism of companies that provide such services. The aim of this article was to evaluate the link between outsourcing of innovative activities and indicators of companies' efficiency. The methodology of the research includes the methods of correlation analysis and regression analysis to reveal the correlation between the use of outsourcing of innovative products and services and the turnover of the EU enterprises. The results show a high level of innovative activity of EU enterprises (50.3% innovatively active). Innovative business processes are the most widespread form of innovation activity (41% of enterprises implement business processes, and the indicator is higher than 41% in the most developed EU countries). The turnover of enterprises with new or substantially improved products was found to grow by 10.92% for the period 2016-2018. The correlation analysis shows weak direct links between the indicator of turnover growth and the number of enterprises that have independently implemented innovations, or have implemented innovations jointly with third-party companies, or using outsourcing services. The highest level of direct connection was found between the growth of turnover of enterprises that launched a new product for the market and the growth of the number of enterprises that implemented innovations with the involvement of organizations (correlation 0.273). Based on the regression analysis it was found that with a 1% change in the growth rate of the number of innovation-active enterprises, the growth rate of turnover from new or improved products increased by 5.67%. At the same time, with a 1% change in the growth rate of the number of enterprises that implement innovation through outsourcing, the growth rate of turnover from new or improved products will increase by 7.15%.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제11권10호
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• pp.5062-5079
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• 2017

Malicious insider threats have increased recently, and methods of the threats are diversifying every day. These insider threats are becoming a significant problem in corporations and governments today. From a technology standpoint, detecting potential insider threats is difficult in early stage because it is unpredictable. In order to prevent insider threats in early stage, it is necessary to collect all of insiders' data which flow in network systems, and then analyze whether the data are potential threat or not. However, analyzing all of data makes us spend too much time and cost. In addition, we need a large repository in order to collect and manage these data. To resolve this problem, we develop an indicator-based behavior ontology (IB2O) that allows us to understand and interpret insiders' data packets, and then to detect potential threats in early stage in network systems including social networks and company networks. To show feasibility of the behavior ontology, we developed a prototype platform called Insider Threat Detecting Extractor (ITDE) for detecting potential insider threats in early stage based on the behavior ontology. Finally, we showed how the behavior ontology would help detect potential inside threats in network system. We expect that the behavior ontology will be able to contribute to detecting malicious insider threats in early stage.

• 산경연구논집
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• 제11권4호
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• pp.39-46
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• 2020

Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

• 한국재난정보학회 논문집
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• 제17권2호
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• pp.319-328
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• 2021

연구목적: 최근 대형 사회재난이 발생하면서 사회재난 안전도 진단에 대한 필요성이 요구되며 행정안전부에서 지역 안전지수, 국가안전대진단 등 지역의 안전도 등급을 계산하여 매년 공표하고 있다. 기존의 안전도 진단 시스템은 등간격 혹은 정규분포를 이용해서 획일화된 방법으로 등급화를 진행하여 위험지도를 작성하고 있다. 연구방법: 하지만 등간격 기법은 위험등급을 객관적으로 분석할 수 있지만 분포가 한쪽에 치우쳐있는 경우 위험등급을 분류하는데 한계가 있으며 z-score 기법은 모집단이 정규분포를 따르지 않으면 신뢰도가 떨어지는 문제가 있다. 지표별로 통계 데이터의 분포가 상이하기 때문에 데이터 분포별로 가장 적합한 등급화를 적용해야한다. 연구결과: 따라서 본 논문에서는 재난 지표의 데이터를 분석하여 각 지표마다 최적화된 등급화를 진행하고자 기존의 등간격 기법과 네츄럴브레이크 기법을 비교 및 적합한 방법을 제시하였다. 결론: 그 결과 기존의 등급화 기법과 다르게 적용된 것은 6새 지표 중 3개에 해당하였다.

• 한국정보통신학회논문지
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• 제14권1호
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• pp.251-258
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• 2010

대한민국은 국가경제의 기반을 '해운을 통한 무역'에 두고 있는 '해양국가'이다. 한 나라의 국가경제의 특성을 나타내는 경제지표인 '무역의존도'를 보면 이를 쉽게 알 수 있는데, 세계 은행(IBRD)의 자료의 2008년도 한국의 무역의존도는 83.5%로 일본 28.8%의 약 3배, 중국 68%에 비해서도 현저하게 높은 세계 최고수준이다. 이는 한국의 국가발전 나아가 안보가 무역의 기반이 되는 해양의 안전에 크게 의존하고 있다는 의미로 해석할 수 있다. 반면 최근 소말리아 해적피해와 같은 사례에서 보듯이 한국의 해양안보의 위협이 확대되고 있어 이에 대한 관심과 대책이 절실한 실정이다. 따라서 한국은 해양안보에도 각별한 관심을 가져야 한다. 특히 해양안보위협을 북한의 군사적 위협과 유사한 위협으로 간주하여 전 국민적 관심을 제고하고, 분산된 해양안보관련 기능을 유기적으로 통합할 수 있는 기구를 설치하여야 하며 국제적인 해양안보활동에도 적극 참여하여 국가의 해양안보를 확고히 보장함으로써 한국의 지속적인 번영을 도모하여야 한다.

• 디지털융복합연구
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• 제19권9호
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• pp.75-81
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• 2021

본 연구의 목적은 기업에서 클라우드 컴퓨팅 서비스를 채택하기 전에 판단 해야하는 중요한 요인들에 대한 우선 순위를 도출하고 평가한다. 연구 방법으로 전문가들에 대한 의사결정 사항을 반영하기 위해서 AHP 분석기법을 활용하였다. AHP는 복잡한 의사결정 문제를 계층적으로 표현하고 그 계층의 항목 간의 쌍대비교(Pairwise comparison)를 통하여 최선의 대안을 도출해 내는 의사결정 기법이다. 기존의 통계적 의사결정 기법들과 비교해 의사결정과정이 체계적이며 간단하여 이해하기가 쉽다. 또한 분석과정에서 의사결정자의 일관성을 판단할 수 있는 지표를 제공하여 절차 또한 합리적이다. 본 연구의 분석 결과 중요도 우선순위 항목으로 보안성, 신뢰성, 경제성 순으로 나타났다. 보안성의 하위 항목요인 중 제1순위는 접근권한의 통제성, 2순위는 외부위협의 안전성으로 도출되었다. 연구 결과가 추후 실무에서 기준으로 활용될 수 있는 방안으로 활용되는데 이바지할 수 있으며, 향후 클라우드 컴퓨팅 서비스 채택을 한 기업의 만족도를 평가하여 비교·분석하는 연구를 진행할 필요가 있다.

• 한국컴퓨터정보학회논문지
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• 제12권5호
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• pp.253-261
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• 2007

국내인증규격으로는 유일한 정보화관련인증규격인 정보화경영체제의 실효성을 검증하고자 정보화경영체제의 규격에 따라 정보시스템을 도입한 중소기업이 운영하고 있는 기간업무시스템의 핵심기능인 회계정보시스템의 활용정도와 정보화경영체제의 수준과의 관계를 파악함으로서 논리적 경영시스템인 정보화경영체제가 지향하는 '사용자로 하여금 정보시스템을 적극적이고 효율적으로 사용하게 하는가'하는 정도와 정보화경영체제의 구성항목별로 회계정보시스템의 활용도에 영향을 미치는 정도는 어떻게 차이가 나타나는가를 연구함으로써 중소기업이 정보시스템을 도입하는 과정에서 중점적으로 관리하여야 할 항목들을 제시하였다.

• International Journal of Computer Science & Network Security
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• 제21권9호
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• pp.275-280
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• 2021

With the development of communication networks, the processes of exchanging and transmitting information rapidly developed. As millions of images are sent via social media every day, also wireless sensor networks are now used in all applications to capture images such as those used in traffic lights, roads and malls. Therefore, there is a need to reduce the size of these images while maintaining an acceptable degree of quality. In this paper, we use Python software to apply K-mean Clustering algorithm to compress RGB images. The PSNR, MSE, and SSIM are utilized to measure the image quality after image compression. The results of compression reduced the image size to nearly half the size of the original images using k = 64. In the SSIM measure, the higher the K, the greater the similarity between the two images which is a good indicator to a significant reduction in image size. Our proposed compression technique powered by the K-Mean clustering algorithm is useful for compressing images and reducing the size of images.