• Title/Summary/Keyword: Weaknesses

Search Result 1,166, Processing Time 0.024 seconds

The Effects of SOX and Internal Control Weaknesses on the Relation between the Real Earnings Management and Audit Fees

  • Sohn, Byungcherl Charlie;Shim, Hoshik
    • Asia Pacific Journal of Business Review
    • /
    • v.2 no.2
    • /
    • pp.17-44
    • /
    • 2018
  • This study investigates whether the positive relation between the real earnings management (REM) and audit fees reported by Choi et al. (2016) differs before and after the Sarbanes-Oxley Act (SOX), and varies cross-sectionally depending on the existence of internal control problems. Using a large sample of U.S. firms, we find that the positive relation between REM and audit fees is stronger than the same relation between AEM and audit fees in the post-SOX period, whereas the opposite is true in the pre-SOX period. We also find that the positive relation between REM and audit fees is intensified for firms with material internal control weaknesses.

A study on an Infrastructure for Virus Protection (바이러스 차단 인프라 구조에 관한 연구)

  • Noh, Si-Choon;Kim, Su-Hee;J. Kim, Kui-Nam
    • Convergence Security Journal
    • /
    • v.5 no.1
    • /
    • pp.53-62
    • /
    • 2005
  • Virus protection infrastructure managementis network infrastructure management, traffic route management, virus protection zone expansion, and virus protection management for gateway area. This research paper provides a diagnosis of characteristics and weaknesses of the structure of existing virus protection infrastructure, and recommends an improved multi-level virus protection infrastructure as a measure for correcting these weaknesses. Improved virus protection infrastructure filters unnecessary mail at the gateway stage to reduce the load on server. As a result, numberof transmission accumulation decreases due to the reduction in the CPU load on the Virus wall and increase in virus treatment rate.

  • PDF

Privacy Aware Authentication Protocol for Cognitive Radio Networks (인지무선 네트워크를 위한 프라이버시가 강화된 인증 프로토콜)

  • Kim, Hyun-Sung
    • Journal of the Korea Institute of Information Security & Cryptology
    • /
    • v.20 no.1
    • /
    • pp.33-40
    • /
    • 2010
  • Recently, the spectrum scarcity is becoming a big issue because there are exponential growth of broadcasting and communication systems in the spectrum demand. Cognitive radio is a technology that is envisaged to solve the problems in wireless networks resulting from the limited available spectrum and the inefficiency in the spectrum usage by exploiting the existing wireless spectrum opportunistically. Kuroda et al. proposed a radio-independent authentication protocol for cognitive radio networks. This paper first shows the privacy weaknesses in the authentication protocol by Kuroda et al. and proposes a privacy aware authentication protocol to solve the weaknesses.

Utilizing SWOT Model to Define a Strategy for the Korean Construction Companies in Preparation of the Changes in the Global Construction Market

  • Kim, HwaRang;Jang, HyounSeung
    • International conference on construction engineering and project management
    • /
    • 2015.10a
    • /
    • pp.486-490
    • /
    • 2015
  • SWOT model was used to develop strategies for the Korean construction firms in entering the global construction market. Literature review, official statistics survey and other research methods were utilized in order to extract internal and external environmental factors of both the firm and local area. By extracting strength, weakness, opportunity and threat factors, a total of 12 strategies were produced: SO (Strengths-Opportunities), ST (Strengths-Threats), WT (Weaknesses-Threats), and WO (Weaknesses-Opportunities). The result of the study can be utilized as a basic data in developing a strategy for the Korean construction firms to penetrate into the global construction market.

  • PDF

Understanding TOT and Divestiture PPP Project in China's Water Market: Centered on SWOT Matrix (중국 TOT와 자산매입 수처리 민관합동투자사업의 이해 : SWOT 분석을 중심으로)

  • Choi, Jae-Ho
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.31 no.4D
    • /
    • pp.585-594
    • /
    • 2011
  • A variety of PPP (Public-Private Partnerships) schemes including BOT, TOT (Transfer-Operate-Transfer), and divestiture has been employed in the Chinese water sector. Although the two latter emerging models have been implemented in their full applications lately, there has been no follow-up for identification of opportunities and challenges inherent in those schemes in relation to the market participation of foreign investor. This study undertakes in-depth analysis on the TOT and divestiture projects in the SWOT (Strengths, Weaknesses, Opportunities, and Threats) matrix and measures the level of agreement on each SWOT through a survey among the Chinese water market experts. The findings can be used to support foreign investors in managing the weaknesses and threats that, unless properly managed, can be evolved into potential project risks, while fully benefiting from the strengths and opportunities of the two schemes.

Global STI Capacity Index: Comparison and Achievement Gap Analysis of National STI Capacities

  • Bashir, Tariq
    • STI Policy Review
    • /
    • v.6 no.2
    • /
    • pp.105-145
    • /
    • 2015
  • Science, technology and innovation (STI) is crucially important to eradicating poverty, and making advances in various areas such as agriculture, health, environment, transport, industry, and telecommunications. Therefore, it is vital to the overall socioeconomic development of nations. The indispensable role of STI in the competitive globalized economy led to several attempts to measure national STI capacities. The present study outlines STI capacity around three sets of capabilities: technological capabilities, social capabilities, and common capabilities. The Global Science, Technology and Innovation Capacity (GSTIC) index was developed to provide current evidence on the national STI capacities of the countries, and to improve the composite indicators used for such purposes. The GSTIC ranks a large number of countries (167) on the basis of their STI capacities and categories them into four groups: i.e. leaders, dynamic adopters, slow adopters, and laggards. For more meaningful assessment of the STI capacities of nations, it captures the achievement gaps of individual countries with the highest achiever. The study also provides ranking and achievement gaps of nations in the nine GSTIC pillars: technology creation, R&D capacity, R&D performance, technology absorption, diffusion of old technologies, diffusion of recent innovations, exposure to foreign technology, human capital, and enabling factors. A more detailed analysis of the strengths and weaknesses in different pillars of STI capacity of ten selected countries is also provided. The results show that there are significant disparities among nations in STI capacity and its various aspects, and developing countries have much to catch-up with the developed nations. However, different countries may adopt different strategies according to their strengths and weaknesses. Useful insight into the strengths and weaknesses of the national STI capacities of different countries are provided in the study.

Security Analysis and Improvements of a Biometrics-based User Authentication Scheme Using Smart Cards (스마트 카드를 이용한 생체인식 기반 사용자 인증 스킴의 안전성 분석 및 개선)

  • An, Young-Hwa
    • Journal of the Korea Society of Computer and Information
    • /
    • v.17 no.2
    • /
    • pp.159-166
    • /
    • 2012
  • Many biometrics-based user authentication schemes using smart cards have been proposed to improve the security weaknesses in user authentication system. In 2010, Chang et al. proposed an improved biometrics-based user authentication scheme without concurrency system which can withstand forgery attack, off-line password guessing attack, replay attack, etc. In this paper, we analyze the security weaknesses of Chang et al.'s scheme and we have shown that Chang et al.'s scheme is still insecure against man-in-the-middle attack, off-line biometrics guessing attack, and does not provide mutual authentication between the user and the server. And we proposed the improved scheme to overcome these security weaknesses, even if the secret information stored in the smart card is revealed. As a result, the proposed scheme is secure for the user authentication attack, the server masquerading attack, the man-in-the-middle attack, and the off-line biometrics guessing attack, does provide the mutual authentication between the user and the remote server. And, in terms of computational complexities, the proposed scheme is more effective than Chang et al.'s scheme.

The Study on the Market Analysis and Developing an Activation Strategy: From the Perspective of a Cloud Data Center (클라우드 데이터센터 관점에서의 클라우드 시장현황 분석 및 활성화 전략 도출에 관한 연구)

  • Moon, Yun Ji;Yu, Sungyeol;Choi, Hun
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
    • /
    • 2013.10a
    • /
    • pp.556-559
    • /
    • 2013
  • The purpose of the current research is to develop a strategy to activate the domestic Cloud Date Center (CDC), which allows various cloud services as a fundamental infrastructure in the rising cloud market. Specifically, the paper is proceeded based on three steps; (1) in the first step, the authors analyzes the overall CDC market including leading domestic as well as international CDC companies (e.g., EMC, HP, IBM, Samsung SDS, LG CNS, SK C&C) focusing on revenue, firm size, employee numbers, total energy consumption, market share, and so on. (2) In the next step, the study derives strengths and weaknesses based on the results of the first step. These strengths and weaknesses help us to deduct the factors which should be reinforced or complimented for the domestic CDC's competitive advantage in the global CDC market. Finally, considering these strengths and weaknesses in the second step, the authors suggest a strategy to activate the domestic CDC. Thus, this research will focus on the development of the strategic direction for the domestic CDC, which includes a checklist of strengths and weaknesses by analyzing the overall CDC market situation.

  • PDF

A study on statistical data analysis by microcomputers (마이크로 컴퓨터에 의한 통계자료분석(統計資料分析)에 관한 연구(硏究))

  • Park, Seong-Hyeon
    • Journal of Korean Society for Quality Management
    • /
    • v.13 no.1
    • /
    • pp.12-19
    • /
    • 1985
  • First of all, the necessity of statistical packages, and the strengths and weaknesses of microcomputers for statistical data ana!ysis are examined in this paper. Secondly, some statistical packages available for microcomputers in the international market are introduced, and the contents of two statistical packages developed by the author are presented.

  • PDF

Historical Controls, Data Banks, and Randomized Trials in Clinical Research: A Review

  • Fleming Thomas R.
    • 대한예방의학회:학술대회논문집
    • /
    • 1994.02b
    • /
    • pp.265-269
    • /
    • 1994
  • A brief review is presented of the strengths and weaknesses of historical controls, data banks, and randomized trials in the evaluation of clinical treatment. Use of pre randomized versus postrandomized informed consent is discussed. Recommendations are made for the development of an appropriate clinical research strategy.

  • PDF