• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.103-115
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• 2021

This study investigates the relationship between family ownership and the stock price crash risk. It believes that this relationship would never be in direct connection. The authors design and then find that family ownership is predisposed, in the first place, to the related party transaction, then the related party transaction causes the future stock price crash. This study infers that employing the power of family ownership creates the Type I agency problem, although this is not relevant for the Type II problem. From the perspective of the hoarding theory, family ownerships produce opaque accounts by blurring financial information. The blurred information is probably hidden in the related party transactions. This study, therefore, splits these transactions into accounts receivable, other accounts receivable and other receivables. Finally, this research concludes that the family ownership affects related party transactions. These then are used as an instrument to influence the leaded related party transaction. The latest, leaded related party transactions influence the future stock price crash. This study infers that related party transactions are abusive practices, especially on the types of receivables. It implies corporate governance's revitalisation.

• 정보보호학회논문지
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• 제33권2호
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• pp.353-362
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• 2023

전기통신금융사기 범죄인 메신저 피싱은 스마트폰 원격제어와 비대면 금융거래를 악용한 것으로 재산 피해는 물론이고 피해자들의 신용과 채무문제가 발생해 이차 피해가 심각하다. 이러한 금융사고는 피해자들의 부주의도 있겠지만 현재 메신저 피싱 범죄 수법은 지능적이며, 비대면 사용자 확인 절차의 허점을 파고든 결과로도 볼 수 있다. 본 연구에서는 메신저 피싱이 비대면 금융거래 시 사용자 확인 절차의 허점을 어떻게 악용하고 있는지 사례를 중심으로 분석하고, 실험을 통해 더 안전한 금융거래를 위한 비대면 확인 항목별로 개선점을 제언한다.

• 한국전자거래학회지
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• 제2권1호
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• pp.153-185
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• 1997

As the computer-based electronic processing of financial transactions become more and more popular in financial areas, the need for more efficient and secure infrastructure has been increased. This Paper addresses the current status and Policy issues in building such infrastructure for electronic financial transactions in Korea. We examine our financial computer networks, electronic payment and clearing systems, standardization, and related laws, comparing with those in United States, Japan, and European countries and suggest policy recommendation in each area.

• 산업경영시스템학회지
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• 제23권61호
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• pp.51-58
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• 2000

Discovery of association rules has been used useful in many fields, especially in the fields of the inventory display, catalog design and cross selling. In previous works, all transactions In the database are treated uniformly. In this paper, we present a method for partitioning transactions in the database using time weights. Transactions are assigned different weights as time goes on. Examples show that these method provides purchasing patterns in the database as well as finding association rules.

• 정보학연구
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• 제8권2호
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• pp.135-148
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• 2005

The purpose of this article is to study on the Comparison of the Basic Law on Electronic Commerce and the Uniform Electronic Transactions Act(UETA). The purpose of th Basic Law on Electronic Commerce is to contribute to the national economy by clarifying the legal effect of transactions by means of electronic messages so as to ensure the security and reliability thereof and to secure fair trade, and further by establishing sound and orderly transactions, and promoting electronic commerce. It is important to understand that the purpose of the UETA is to remove barriers to electronic commerce by validating and effectuating electronic records and signatures. It is not a general contracting-the substantive rules of contracts remain unaffected by UETA. Nor is a digital signature statute. To the extent that a State has a Digital Signature Law, the UETA is designed to support and compliment that statute.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제6권11호
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• pp.2956-2979
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• 2012

Along with the development of Information Technology, online transactions through Internet have become more popular for the reasons of convenience and efficiency. In order to provide secure and reliable online transactions, an effective electronic payment protocol is crucial. In this paper, we propose a novel electronic payment protocol for digital product transactions with an offline arbiter to achieve fair exchange, automated dispute resolution, customer anonymity, and customer unlinkability. In our protocol a product token is adopted to eliminate the need of key management for digital product decryption in the offline arbiter. In addition, Elliptic Curve Cryptography (ECC)-based self-certified public key is utilized to further reduce computing overheads. According to our analysis, the efficiency of our protocol can be greatly increased in comparison with previous literatures.

• 무역상무연구
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• 제15권
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• pp.59-87
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• 2001

In recent years electronic fund transfers covered by the Electronic Fund Transfer Act 1978 for consumer protection and the Article 4A of Uniform Commercial Code(U.C.C.) 1989 for wholesale electronic payments in United States. Electronic fund transfers carried out by use of a wire transfer network, automated clearing house, or other communication system of a clearing house or other association of banks such as direct deposit, Fedwire, automated teller machine, point-of-sale, and credit card transactions have been increasingly common in consumer transactions and wholesale transactions. Especially, the Article 4A of U.C.C. governs the rights and obligations associated with transactions such as an issue and acceptance of payment order, execution of sender's payment order by receiving bank, and payment. These legal frameworks in connection with electronic fund transfers in United States can play a leading role in establishing model not only within the United States, but also as a basis for developments of electronic commerce law in Korea including other countries.

• 한국시뮬레이션학회논문지
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• 제3권1호
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• pp.125-134
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• 1994

In real-time database systems, transactions's commitment done before the given deadlines is more important than just getting the maximum throughput. Transactions missing the given deadlines are no longer meaningful in real-time applications. Therefore, there is a need for new transaction processing models to meet the given deadlines in real-time database applications, because moat conventional transaction models are not designed to meet deadlines. In this paper we propose a new transaction models which uses multiple versions of a data item. The model uses read-from graphs and dynamic reorder of transactions to meet deadlines. A read-from graph contains the past read semantics of read operations and support the model to decide which database operation to be taken. Then, we show simulation results comparing the proposed model with other transaction models such as two phase locking model and the optimistic concurrency control model.

• 통상정보연구
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• 제8권3호
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• pp.343-368
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• 2006

International transactions of digital goods with the abovementioned characteristics are categorized by stages to review the characteristics and illustrate the problems in this study. The problems that may possibly arise during the implementation of the contract on digital goods are divided by stage, such as delivery, payment and insurance cover in preparation for possible diverse risks. International transactions of digital goods are expected to gain more weight in the world trade in the future. Therefore, legal and technical supports in the international level and international commercial custom need to be settled to smoothen and facilitate international transactions of digital goods.

• 한국컴퓨터정보학회논문지
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• 제10권5호
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• pp.57-64
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• 2005

각기 다른 보안 등급을 가지고 트랜잭션을 실행하는 다중 등급 보안 데이터베이스관리시스템에서의 보안 동시성 제어 기법은 비밀통로에 대한 고려가 있어야 한다. 보안 동시성 제어에 관한 선행 연구들은 동시성 제어 과정에서의 기밀성은 보장하고 있지만 무결성과 가용성에 대한 고려를 간과하고 있다. 본 논문에서는 검증된 트랜잭션 순서 관계를 사용하여 각기 다른 보안 등급의 트랜잭션들 간에 형평성을 제공하는 보안 동시성 제어 기법을 제안한다.