• Convergence Security Journal
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• v.3 no.3
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• pp.81-90
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• 2003

Risk analysis and internal control evaluation are key security management activities for securing organizational assets. Risk analysis is used to identify areas that need safeguarding while internal control evaluation is used to check whether the current control system is effective with a reasonable degree of assurance. Risk analysis usually focuses on unauthorised activities of unauthorised people and has not paid much attention to threats that could be committed by authorized users. As attention to fraud increases, these threats should be appropriately treated within organizations. This paper compares the difference between these two approaches.

• Proceedings of the Korea Information Processing Society Conference
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• 2020.05a
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• pp.120-122
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• 2020

원전에 대한 사이버위협이 지속됨에 따라 IAEA 및 각국에서는 원전 사이버보안 강화를 위해 노력하고 있다. 그 일환으로 국내에서는 규제기준 KINAC/RS-015를 통해 원전 내 안전·보안·비상대응 기능과 관련된 필수디지털자산에 대한 사이버보안 규제를 수행하고 있으나 원전 사고와 직접적으로 관련된 자산에 대해서는 보다 강화된 보안조치를 적용하여 보안성을 높이고자 한다. 이러한 강화 조치의 하나로 '코드 난독화 적용'이 있으며 이에 대해 상세히 살펴보고자 한다.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.863-867
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• 2020

This study was conducted on financial data of 38 economic groups listed on Vietnam's stock market for the period 2009 - 2019 and it aims to provide an empirical evidence on the impact of working capital management policy on performance in all phases of the economic cycle of Vietnamese economic groups. The study uses FGLS estimation method with 2 dependent variables ROA, GOP, independent variables including INV, AR, AP, CCC, dummy variable representing different phases of the economic cycle, variables Control includes CAT, CR, LEV, SZ, GR. Research shows that the greater the level of investment by companies in liquid assets corresponding to a certain level of activity (shown by average days of inventory (INV), average days of collection. (AR), cash flow cycle (CCC)) the lower the rate of return on assets. The study also provides additional evidence of the negative effects of economic crisis on the performance of economic groups. The study also shows that the number of short-term asset cycles has a positive impact on operational efficiency, and the level of debt use has a negative impact on operational efficiency. This result implies that the managers of economic groups can increase the efficiency of businesses through a reasonable working capital policy.

• Journal of Korea Society of Industrial Information Systems
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• v.19 no.6
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• pp.107-117
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• 2014

The importance of a network security to protect infringement of corporate assets has been issued due to the increasing various threats such as warm virus, vicious codes, and hacking. Thus, the goal of this research is to discover the procedure and methods for a NAC system implementation. In this case study, we suggest that the critical management issues during the implementing a NAC system as well as measure its performance in qualitative and quantitative perspective. The contribution of this paper is both to lead to the further research in this network security field and to provide a guideline for companies willing to introduce a NAC system.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.223-234
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• 2021

This study aims to examine whether operating cash flows influence banks' financial stability in Pakistan. The study employed annual panel data collected from annual reports of 20 commercial banks listed on the Pakistan Stock Exchange for the year 2011 to 2019. Free cash flow yield was taken as the dependent variable while cash flow ratio was selected as the independent variable, and net interest margin, income diversification, asset quality, financial leverage, the cost to income ratio, advance net of provisions to total assets ratio, capital ratio, financial performance, breakup value per share and bank size were taken as control variables. The study performed ordinary least square technique, random and fixed effects models, Hausman test, Lagrange multiplier test, descriptive and correlation analysis. Results showed that operating cash flows and net interest margin significantly and positively influenced banks' financial stability while the cost to income ratio and advances net of provisions to total assets ratio significantly and negatively associated with banks' financial stability. To improve financial stability, banks should become more cost-effective and enhance their liquidity levels by lowering lending activities. In the future, it would be useful to compare commercial and investment banks, also Islamic and conventional banks in the same research setting.

• Convergence Security Journal
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• v.17 no.5
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• pp.71-76
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• 2017

Today, it is an information society where a large number of users access and view important data in a large number of information assets as needed. In this complexity, techniques related Identify Management are being applied, in order to verify authorized user access to important information assets and manage of history. But, the ability access to sensitive information using account has the disadvantage of being able to open the way for information to the attacker when it is hijacked. Thus, in this paper, we propose a secure Identify Management System that can control the use of accounts based on the attitude of the account holder, but also enhances the security and does not hinder the convenience.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.275-283
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• 2022

This study aims to investigate the influence of internal factors on the bankruptcy risk of an enterprise through a sample of 439 companies listed on the Vietnamese stock exchange. The research collected secondary data from annual audited financial statements from 2008 to 2019 of listing companies. Using two different regression models with two dependent variables, six independent and control variables, we discovered that three of the model's six factors, namely return on total assets, current payment rate, and financial leverage, influence the risk of bankruptcy and account for 86.78% of the variations in firm bankruptcy risk. Financial leverage has the opposite effect on the Z-score index, increasing the risk of bankruptcy of listed firms. Return on total assets and current ratio have a positive impact on the Z-score index, reducing the risk of bankruptcy of listed companies. The findings also revealed that there is no evidence that the size of a corporation, its fixed asset investment ratio, or the size of an auditing firm have an impact on the Z-score index. These findings provide crucial evidence for business owners and managers, as well as shareholders making future capital investment decisions. Our findings can be applied to other businesses in Vietnam and similar jurisdictions.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.34 no.3
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• pp.537-552
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• 2024

Domestic nuclear power plants operate under the establishment of the "Information System Security Regulations" in accordance with the Nuclear Safety Act, introducing and implementing a cybersecurity system that encompasses organizational structure as well as technical, operational, and managerial security measures for assets. Despite attempts such as phased approaches and alternative measures for physical protection systems, the reduction in managed items has not been achieved, leading to an increased burden on security capabilities due to limited manpower at the site. In the main text, an analysis is conducted on Type A1 assets performing nuclear safety functions using Maintenance Rules (MR) and EPRI Technical Assessment Methodology (TAM) from both a maintenance perspective and considering device characteristics. Through this analysis, approaches to re-evaluate the impact of cyber intrusions on asset functionality are proposed.

• The Journal of Information Systems
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• v.33 no.1
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• pp.115-131
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• 2024

Purpose This study aims to analyse the impact of the development of fintech and the emergence of internet primary banks due to the increasing use of smartphones on the performance of traditional local banks from both financial and non-financial perspectives. Return on equity (ROE) and return on assets (ROA) are used to assess the performance differences between the two types of banks and how these differences are affected by their financial characteristics. Design/methodology/approach Using return on equity (ROE) and return on assets (ROA) as indicators, we identified the differences in operating performance between the two types of banks. In addition, this study analysed the impact of financial characteristics on profitability through regression analysis with various control variables. We further studied the impact of non-financial characteristics (customer reviews, social media reactions, etc.) on operating performance. Findings The net interest margin ratio of local banks had a positive impact, while the marketable securities ratio of Internet primary banks had a negative impact. The non-financial analysis shows that the number of customer reviews and social media reactions have a significant impact on the performance of Internet primary banks, suggesting that customer satisfaction and positive market perception are important factors in the performance of Internet primary banks.

• Proceedings of the Korean Society of Disaster Information Conference
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• 2015.11a
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• pp.321-323
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• 2015

This study will build a prompt response system based on accurate information about the internal structure of cultural heritages, including the roof structure, to improve the ability to contain and respond to the fire of wooden structure for safe preservation of cultural heritages with historical and academic values that are very vulnerable to fire, and develop a training simulation program based on virtual reality by applying the concept of Edutainment for systemized and interesting training of trainees with a response manual.