• Journal of Navigation and Port Research
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• v.48 no.4
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• pp.321-326
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• 2024

The purpose of this study is to investigate whether Big 4 accounting firms contribute to the reduction of earnings management when auditing shipping companies. Generally, it is understood that companies audited by the Big 4 accounting firms engage in minimal earnings management and maintain high audit quality. However, these factors may vary depending on industry and firm size. As a result, this study empirically analyzes the impact of audits conducted by large accounting firms on earnings management within the shipping industry. The Big 4 accounting firms, namely PwC, KPMG, Deloitte, and EY, are the focus of this research. Discretionary accruals are employed as a proxy for earnings management, with the modified J ones model and the performance matched model used to measure discretionary accruals. The analysis, which covers shipping companies listed on KOSP I from 2001 to 2023, reveals that audits conducted by the Big 4 accounting firms do not significantly influence earnings management in the shipping industry. Unlike the general case, it is evident that audits by the Big 4 accounting firms do not play a role in reducing earnings management in shipping companies. This paper is significant as it examines the role of auditors within the shipping industry and presents findings that deviate from commonly known information. Shipping companies should take into consideration that the audit quality of the Big 4 accounting firms may not always be guaranteed when selecting an auditor. Furthermore, supervisory authorities such as the Financial Supervisory Service should engage in oversight based on an accurate understanding of the audit quality offered by the Big 4 accounting firms.

• Proceedings of the CALSEC Conference
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• 2001.02a
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• pp.149-156
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• 2001

온라인 컨설팅이란 business Consulting, IT Consulting, Tax ＆ Audit Consulting 등의 일반 컨설팅 서비스가 다양한 방식에 의해 Online으로 제공되는 모델을 말한다. 현재 온라인 컨설팅은 시장의 요구에 따른 서비스 발생이 아닌 공급자에 의한 Push-Service라고 할 수 있다. Ernst ＆ Young, Arthur Andersen, Cambridge Technology Partners, IBM, Deloitte Consulting, Robbins-Glola, Mainspring, Bain ＆ Co 등 컨설팅 회사들은 기존 대기업 위주 컨설팅과 함께 특정화된 문제에 대한 특정한 솔루션을 제공하는 저비용 서비스에 의한 중소기업 대상의 신규 시장 창출의 필요성을 느끼고 있다. 또한, 국내 온라인컨설팅의 개념, 선진 컨설팅 업체의 온라인 컨설팅 사업현황, 사업모델, 향후 전망, 사업의 성공요소에 대해서 살펴본다.

• Proceedings of the Korea Information Processing Society Conference
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• 2004.05a
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• pp.1421-1424
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• 2004

본 논문은 IPv6의 보급확산을 위해서 추진된 NCA의 IPv6 웹 포탈사이트 구축을 통해 정의된 시스템 아키텍처를 소개하며, S/W, 네트워크, 하드웨어의 실질적인 구축 사례를 제시한다. 그리고, 이와 같은 웹 서비스 제공을 통해 일반 이용자를 IPv4에서 IPv6로 유도할 수 있는 효과적인 서비스 정책과 시스템 구현 기술을 보여준다.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.1
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• pp.547-552
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• 2013

To investigate patient, cancer and treatment characteristics in females with breast cancer from more remote areas of Australia, to better understand reasons for their poorer outcomes, bi-variable and multivariable analyses were undertaken using the National Breast Cancer Audit database of the Society of Breast Surgeons of Australia and New Zealand. Results indicated that patients from more remote areas were more likely to be of lower socio-economic status and be treated in earlier diagnostic epochs and at inner regional and remote rather than major city centres. They were also more likely to be treated by low case load surgeons, although this finding was only of marginal statistical significance in multivariable analysis (p=0.074). Patients from more remote areas were less likely than those from major cities to be treated by breast conserving surgery, as opposed to mastectomy, and less likely to have adjuvant radiotherapy when having breast conserving surgery. They had a higher rate of adjuvant chemotherapy. Further monitoring will be important to determine whether breast conserving surgery and adjuvant radiotherapy utilization increase in rural patients following the introduction of regional cancer centres recently funded to improve service access in these areas.

• Asian Pacific Journal of Cancer Prevention
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• v.13 no.4
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• pp.1675-1682
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• 2012

Aim: The study aim was to determine the frequency with which women decline clinicians' treatment recommendations and variations in this frequency by age, cancer and service descriptors. Design: The study included 36,775 women diagnosed with early invasive breast cancer in 1998-2005 and attending Australian and New Zealand breast surgeons. Rate ratios for declining treatment were examined by descriptor, using bilateral and multiple logistic regression analyses. Proportional hazards regression was used in exploratory analyses of associations with breast cancer death. Results: 3.4% of women declined a recommended treatment of some type, ranging from 2.6% for women under 40 years to 5.8% for those aged 80 years or more, and with parallel increases by age presenting for declining radiotherapy (p<0.001) and axillary surgery (p=0.006). Multiple regression confirmed that common predictors of declining various treatments included low surgeon case load, treatment outside major city centres, and older age. Histological features suggesting a favourable prognosis were often predictive of declining various treatments, although reverse findings also applied with women with positive nodal status being more likely to decline a mastectomy and those with larger tumours more likely to decline chemotherapy. While survival analyses lacked statistical power due to small numbers, higher risks of breast cancer death were suggested, after adjusting for age and conventional clinical risk factors, (1) for women not receiving breast surgery for unstated reasons (RR=2.29; p<0.001); and (2) although not approaching statistical significance $p{\geq}0.200$), for women declining radiotherapy (RR=1.22), a systemic therapy (RR1.11), and more specifically, chemotherapy (RR=1.41). Conclusions: Women have the right to choose their treatments but reasons for declining recommendations require further study to ensure that choices are well informed and clinical outcomes are optimized.

• Journal of Biosystems Engineering
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• v.38 no.4
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• pp.287-294
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• 2013

Purpose: Greenhouses for a protected horticulture covered with a plastic or glass are easy to have weakness in a heat loss by deterioration, damage, poor construction, and so on. To grasp the vulnerable points of heat loss of the greenhouses is important for heating energy saving. In this study, an on-site heat loss audit and energy consulting system were developed for an efficient energy usage of a greenhouse. Method: Developed system was mounted with infrared thermal and visual cameras to grasp the heat loss from the greenhouse quickly and exactly, and a trial calculation program of heating load of greenhouse to provide farmers with the information of heating energy usage. Results: Developed system could print out the reports about the locations and causes of the heat losses and improvement methods made up by an operator. The mounted trial calculation program could print out the information of the period heating load and fuel cost according to the conditions of greenhouse and cultivation. The program also mounted the databases of the information on the 13 horticultural energy saving technologies developed by the Korea Rural Development Administration and simple economic analysis sub-program to predict the payback period of the technologies. Conclusion: The developed system was expected to be used as the basic equipment for an instructors of district Agricultural Technology and Extension Centers to conduct the energy consulting service for the farmers within the jurisdiction.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.3
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• pp.761-769
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• 2014

We propose an improved M-ISMS(Military-ISMS) model which is based on common ISMS model for regarding military's unique characteristics. Our model focuses on 'Internal Security Audit' and 'Management of external activity' as military circumstances. So, we added the six control new items as internal security audits. Because the confidentiality is more important than availability in military service as compared with private sectors. In addition, we propose some control suggestions for establishing security management standards and keeping level maintenance when it will becomes to lose a value as confidential. The M-ISMS model in this paper has effectiveness which prevents security incidents in advance rapidly throughout a variety of common ISMS's advantages and security incidents of private sectors in consideration of military characteristics.

• International Commerce and Information Review
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• v.11 no.4
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• pp.289-312
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• 2009

Under the circumstance of increasing international trade volumes and limitation of customs human resources, it is necessary to shift the customs' revenue collection activities and audit method from a transaction-based approach to an account-based approach. Thus, in 1997, U.S. Customs services established the Account Management Program. The Account Management Program is designed to increase importer compliance and improve customer service through one-on-one interaction with business entities and a designated Customs representative(Account Manager). The Account Management Program is a comprehensive process that includes the following stages and activities ; selection of a potential Account, establishment of the Account, management of the Account. In 2009, Korea Customs service introduced and executed the Account Management Program. But owing to its early stages, Korea Customs service does not suggest effective direction of development of the AM program. So I can propose the following improvements of the Account Management Program in Korea. Firstly, the Account Managers have to be assigned more traders than AEOs(Authorized Economic Operators). Secondly, it is necessary that Customs service appoints part-time port Account Managers to help more traders to improve customs compliance. Thirdly, thought should be given as to Account can be expanded to encompass both small and medium enterprises(SME) by providing customs brokers managing their customs business on the behalf of the SME with the Account Managers. Lastly, Customs service has to establish performance measures and action plan for the Account Management Program.

• Journal of Advanced Navigation Technology
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• v.13 no.3
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• pp.438-447
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• 2009

Digital home devices aims at providing the multimedia service which is not limited at time and space in home network environment. However, it is incapable of the fair use of consumers who legally buys contents, and causes damage to the contents providers owing to the indiscriminate distribution and use of illegal contents. DRM system appeared to solve this problem cannot protect the license stored on digital home devices and manage license by redistribution. This paper proposes a license audit model which makes an inspection of illegal access, modification and redistribution and reports alert logs to server.

• 한국IT서비스학회:학술대회논문집
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• 2006.05a
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• pp.380-387
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• 2006

정보화가 급격히 확산되면서 정보화로 인한 파급효과와 더불어 정보화의 위험과 역기능 방지와 정보시스템의 품질을 제고하기 위한 최적의 방법중 하나로서 정보시스템 감리에 대한 중요성과 그 수요가 증가하고 있다. 더불어 감리내실화와 신뢰성제고를 위한 기술연구와 제도연구도 지속적으로 수행되어왔다. 많은 감리의뢰기관이 감리자체를 시업성공을 위한 품질보증 및 생산성 향상을 도모하기 위해 실시하는 중간평가로 보지 않고 있고, 감리인의 학력.경력.자격수준 및 신기술에 대한 이해도, 숙련도 부족과 감리대상업무파악 미흡으로 현장감각이 부족하여 실제보다 형식에 치우쳐 있다. 따라서, 정보시스템 감리의 서비스품질이 상대적으로 취약하여 감리의뢰기관이나 피감리 기관으로부터 신뢰를 얻지 못하고 있다. 본 연구에서는 마케팅분야의 서비스품질평가모형을 일부 도입하여 감리서비스 품질요인과 감리품질 또는 감리충실도간의 관계를 규명하고, 나아가서 감리충실도에 영향을 끼치는 요소는 외적서비스요인과 내적서비스요인으로 구분하였으며, 이요인들이 감리충실도에 미치는 영향을 규명코자 하였다, 더불어 감리충실도가 감리효과 및 만족도와 프로젝트성과에 미치는 영향을 규명코자 하였다.