• Nuclear Engineering and Technology
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• v.45 no.5
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• pp.637-652
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• 2013

Instrumentation and control systems in nuclear power plants have been digitalized for the purpose of maintenance and precise operation. This digitalization, however, brings out issues related to cyber security. In the most recent past, international standard organizations, regulatory institutes, and research institutes have performed a number of studies addressing these systems cyber security.. In order to provide information helpful to the system designers in their application of cyber security for the systems, this paper presents methods and considerations to define attack vectors in a target system, to review and select the requirements in the Regulatory Guide 5.71, and to integrate the results to identify applicable technical security control requirements. In this study, attack vectors are analyzed through the vulnerability analyses and penetration tests with a simplified safety system, and the elements of critical digital assets acting as attack vectors are identified. Among the security control requirements listed in Appendices B and C to Regulatory Guide 5.71, those that should be implemented into the systems are selected and classified in groups of technical security control requirements using the results of the attack vector analysis. For the attack vector elements of critical digital assets, all the technical security control requirements are evaluated to determine whether they are applicable and effective, and considerations in this evaluation are also discussed. The technical security control requirements in three important categories of access control, monitoring and logging, and encryption are derived and grouped according to the elements of attack vectors as results for the sample safety system.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.23 no.9
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• pp.75-82
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• 2009

In this paper, the method to apply the RFID technology to schools will be presented in order to effectively integrate and manage various assets in school. The proposed system may be seemed to be very useful of individual school to grasp the status of their assets and also the central government to control and manage the assets scattered far and wide around the country. We also propose the OSN/PMS server based on EPC global standard could be appropriate especially in schools. In addition, the proposed system can acquire simultaneously the information from several RFID readers at real time so that it is possible and easy to track the position, the path of moving and the status of assets in the school. To show the usefulness of the proposed system, the prototype of the system has been implemented and conducted. The proposed system seems to be applicable to various fields such as factories, farms, or homes as well as school. Especially, it would become the very good integrated management system in the case that assets lie scattered widely.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.29 no.5
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• pp.1077-1088
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• 2019

As the cyber threats of nuclear power plants become more necessary to systematically prepare against the cyber attack, the international community and the domestic government are urged to apply proper security controls for Critical Digital Assets (CDA) through cyber security regulatory guidelines. In this study, we suggests the application of security controls to develop the regulatory requirements of the graded approach through the analysis of domestic and foreign cyber security regulation guidelines and best practices for digital assets directly related to nuclear accidents. In order to apply the regulatory requirements based on the consequence(impact of infringement) of the regulated facility, which is a basic consideration of the graded approach, we will classify two methods and describe details of each method. By reanalyzing existing security controls, it is introduced that the method of demanding digital assets directly related to accident to enhance security controls required for existing CDA or develop additional security controls and requiring minimum security controls for CDA that are not directly related to accident.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2022.10a
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• pp.204-206
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• 2022

Digital twin, which is evaluated as the core of smart factory advancement, is a technology that implements a digital replica in the virtual world with the same properties and functions of assets in the real world. Since the smart factory to which digital twin is applied can support services such as real-time production process monitoring, production process simulation, and predictive maintenance of facilities, it is expected to contribute to reducing production costs and improving productivity. AAS (Asset Administration Shell) is an essential technology for implementing digital twin and supports a method to digitally represent physical assets in real world. In this paper, we design AAS for manufacturing data gathering to be used in real-time CNC (Computer Numerical Control) monitoring system in operation by considering manufacturing facility in smart factory as assets.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.9-18
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• 2020

This study seeks to analyze the effect of Non-Performing Loans and Capital Adequacy Ratio on Return on Assets on ten conventional banks listed on the Indonesia Stock Exchange (BEI-IDX). This study uses secondary panel data for 2015-2019 in the form of CAR and NPL values from ten conventional banks listed on the BEI-IDX during the 2020 observation period. The research approach is quantitative descriptive with data analysis methods, namely, linear regression. The testing phase of this study includes: transform value, F-test, T-test and hypothesis test with significancy level sig < 0.05. The results of this study reveal that Non-Performing Loans had a significant negative effect (t = -2,637) (0.011 <0.0) on Return on Assets, while Capital Adequacy Ratio has no significant effect on ROA (0.760 > 0.05). R2 value is 0.128 or 12.8%. It has a significant effect on variables, calling efforts by banks, governments, and authorities monetary of related institutions to maintain the stability of finance. The reduction of Non-Performing Loan impacts on assets and capital adequacy ratio, besides, the normal NPL will control the stability of finance. If a balance is created either in the form of values or amounts of the variables, the reduction in Non-Performing Loans will be controlled.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.97-105
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• 2020

This paper explores the impact of capital structure on firm performance in the context of Vietnam. The paper investigates the different effect of capital structure on firm performance in state-owned and non-state enterprises listed on the Vietnam stock market. The panel data of research sample includes 488 non-financial listed companies on the Vietnam stock market for a period of six years, from 2013 to 2018. The Generalized Least Square (GLS) is employed to address econometric issues and to improve the accuracy of the regression coefficients. In this research, firm performance is measured by return on equity (ROE), return on assets (ROA), and earnings per share (EPS). The ratios of short-term liabilities, long-term liabilities, and total liabilities to total assets are proxy for capital structure. Firm sizes, growth rate, liquidity, and ratio of fixed assets to total assets are control variables in the study. The empirical results show that capital structure has a statistically significant negative effect on the firm performance. The result also shows this effect is stronger in state-owned enterprises than non-state enterprises in Vietnam. These evidences provide a new insight to managers of both state-owned and non-state enterprises on how to improve the firm's performance with capital structure.

• The Journal of the Korea Contents Association
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• v.21 no.1
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• pp.284-291
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• 2021

As the current security monitoring system is operated as a passive system only for response after an attacker's attack, it is common to respond to intrusion incidents after an attack occurs. In particular, when new assets are added and actual services are performed, there is a limit to vulnerability testing and pre-defense from the point of view of an actual hacker. In this paper, a new security monitoring model has been proposed that uses multiple hacking-related search engines to add proactive vulnerability response functions of protected assets. In other words, using multiple search engines with general purpose or special purpose, special vulnerabilities of the assets to be protected are checked in advance, and the vulnerabilities of the assets that have appeared as a result of the check are removed in advance. In addition, the function of pre-checking the objective attack vulnerabilities of the protected assets recognized from the point of view of the actual hacker, and the function of discovering and removing a wide range of system-related vulnerabilities located in the IP band in advance were additionally presented.

• Advances in concrete construction
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• v.13 no.6
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• pp.461-470
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• 2022

Solid waste management is of great concern in today's world. An enormous amount of waste is generated from various industrial activities. Concrete production utilizing some of the potential waste materials will add to the benefit of society. These benefits will include reduction of landfill burden, improved air quality, riverbed protection due to excessive sand excavation, economical concrete production and much more. This study aims to utilize waste granite powder (GP) originating from granite industries as a sand replacement in concrete. Fine GP was collected in the form of slurry from different granite cutting industries. In this study, GP was added in an interval of ten percent as 10%, 20%, 30%, 40% and 50% by weight of sand in concrete. Mechanical assets; compressive strength, flexural strength and splitting tensile strength were prominent for control and blended mixes. Modulus of elasticity (MoE) and abrasion tests were also performed on control and blended specimens of concrete. To provide a comprehensive clarification for enhanced performance of GP prepared concrete samples, scanning electron microscopy (SEM) and X-ray diffraction (XRD) were performed. Results indicate that 30% replacement of sand by weight with GP enhances the mechanical assets of concrete and even the results obtained for 50% replacement are also acceptable. Comprehensive analysis through SEM and XRD for 30% replacement was better than control one. The performance of GP added to concrete in terms of abrasion and modulus of elasticity was far better than the control mix. A significant outcome shows the appropriateness of granite fines to produce sustainable and environmentally friendly concrete.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Nuclear Engineering and Technology
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• v.55 no.6
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• pp.2034-2046
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• 2023

Industrial control systems in nuclear facilities are facing increasing cyber threats due to the widespread use of information and communication equipment. To implement cyber security programs effectively through the RG 5.71, it is necessary to quantitatively assess cyber risks. However, this can be challenging due to limited historical data on threats and customized Critical Digital Assets (CDAs) in nuclear facilities. Previous works have focused on identifying data flows, the assets where the data is stored and processed, which means that the methods are heavily biased towards information security concerns. Additionally, in nuclear facilities, cyber threats need to be analyzed from a safety perspective. In this study, we use the system theoretic process analysis to identify system-level threat scenarios that could violate safety constraints. Instead of quantifying the likelihood of exploiting vulnerabilities, we quantify Security Control Measures (SCMs) against the identified threat scenarios. We classify the system and CDAs into four consequence-based classes, as presented in NEI 13-10, to analyze the adversary impact on CDAs. This allows for the ranking of identified threat scenarios according to the quantified SCMs. The proposed framework enables stakeholders to more effectively and accurately rank cyber risks, as well as establish security and response strategies.