• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.363-368
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• 2021

This study attempts to examine whether ownership of government-controlled corporations and audit committee effectiveness are related. The population of this study is 431 listed manufactured firms in the Saudi Stock Exchange (Tadawul) for the period 2012-2019 that published their financial and annual reports for the period 2012-2019. This population criterion is based on considerations that manufacturing companies listed on Tadawul have publicly accessible data and they have greater obligations to implement corporate governance code. Using the complementary hypothesis, this study predicts that there is a positive relationship between the ownership of government-controlled companies and audit committee effectiveness. The Pooled OLS regression shows that government-controlled companies' ownership is positively associated with audit committee effectiveness. Our study also indicates that ownership of government-controlled companies as a governance monitoring mechanism becomes more effective as it is combined with audit committee effectiveness which is another governance monitoring mechanism. The results of this study provide insightful evidence to policymakers at the company and country levels on the relationship of government-corporate ownership and audit committee effectiveness.

• IEIE Transactions on Smart Processing and Computing
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• v.3 no.5
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• pp.298-305
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• 2014

In this study, a novel Randomly Shifted Certification Authority Authentication protocol was used in ad hoc networks to provide authentication by considering the MAC layer characteristics. The nodes achieve authentication through the use of public key certificates issued by a CA, which assures the certificate's ownership. As a part of providing key management, the active CA node transfers the image of the stored public keys to other idle CA nodes. Finally the current active CA randomly selects the ID of the available idle CA and shifts the CA ownership by transferring it. Revoking is done if any counterfeit or duplicate non CA node ID is found. Authentication and integrity is provided by preventing MAC control packets, and Enhanced Hash Message Authentication Code (EHMAC) can be used. Here EHMAC with various outputs is introduced in all control packets. When a node transmits a packet to a node with EHMAC, verification is conducted and the node replies with the transmitter address and EHMAC in the acknowledgement.

• International Journal of Advanced Culture Technology
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• v.8 no.2
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• pp.289-296
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• 2020

Software copyright are written in text form of documents and stored as files, so it is easy to expose on an illegal copyright. The IOT framework configuration and service environment are also evaluated in software structure and revealed to replication environments. Illegal copyright can be easily created by intelligently modifying the program code in the framework system. This paper deals with similarity comparison to determine the suspicion of illegal copying. In general, original source code should be provided for similarity comparison on both. However, recently, the suspected developer have refused to provide the source code, and comparative evaluation are performed only with executable code. This study dealt with how to analyze the similarity with the execution code and the circuit configuration and interface state of the system without the original source code. In this paper, we propose a method of analyzing the data of the object without source code and verifying the similarity comparison result through evaluation examples.

• Journal of the Korea Society of Computer and Information
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• v.27 no.1
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• pp.183-191
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• 2022

The Korea Stewardship Code 'Principles on the Fiduciary Responsibilities of Institutional Investors' was introduced in 2016 and the National Pension Service adopted it in 2018. the National Pension Service casted 'dessent' vote on the agenda which is able to reduce the ownership interest of shareholder in general meeting. This paper examines whether 'dissent' voting affected on the ownership interest of shareholder or not. The 'dissent' vote on the agenda are related to revision artical of corperation, appointment or compensation of director and auditor, approval of financial statements ect. The proxies of earnings management is discretionary accruals calculated by modified Jones model. The control variablies are size of assets, liabilities per assets, returns on assets. The results of this study are as followings. First, the 'dissent' voting on the agenda are related to revision artical of corperation, M&A, approval of financial statements ect. are not significant because their sample size is too small, Second, the 'dissent' voting on appointment of director and auditor affected on reduction of discretionary accruals. So the National Pension Service activism shall affect on increasing the ownership interest of shareholder. Third, the 'dissent' voting on compensation of director and auditor is not affected on reduction of discretionary accruals. This results show that 'unconditional dissent voting' on the agenda in general meeting is not to reduce the ownership interest of shareholder.

• The Journal of Korean Association of Computer Education
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• v.3 no.1
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• pp.13-22
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• 2000

As the world is rapidly changing into a knowledge-based information society, there is surprisingly increasing a great deal of knowledge. For this reason, various information systems have been constructed and operated to manage efficiently toward educational information resources. However, many different code systems are generally used for the lack of a standard management system. These different code systems have become significant factors hindering the efficiency of information co-ownership and practicability between each system. In this study, the author designed the Standard Data Code Management System and explored an efficient management program toward educational information resources.

• Journal of the Korea Society of Computer and Information
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• v.21 no.8
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• pp.65-75
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• 2016

In this paper, we present a novel approach to help MSR researchers obtain necessary data with a tool, termed General Purpose Extractor for Source code (GPES). GPES has a single function extracts high-quality data, e.g., the version history, abstract syntax tree (AST), changed code diff, and software quality metrics. Moreover, features such as an AST of other languages or new software metrics can be extended easily given that GPES has a flexible data model and a component-based design. We conducted several case studies to evaluate the usefulness and effectiveness of our tool. Case studies show that researchers can reduce the overall cost of data analysis by transforming the data into the required formats.

• Proceedings of the Korean Society of Computer Information Conference
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• 2015.07a
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• pp.23-24
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• 2015

소프트웨어 프로젝트에서 발생하는 버그의 수가 증가함에 따라 이를 수정할 적합한 개발자를 효과적으로 찾기 위한 연구들이 진행되었다. 하지만, 대부분의 연구들이 텍스트 기반의 라인 변경을 통해 얻은 정보만을 활용하기 때문에 정확도가 떨어지며, 파일, 클래스, 함수와 같은 다양한 계층 단위에 대한 처리가 어렵다. 본 논문은 개발자의 코드 변경 정보를 추적함으로써 기여도를 보다 정확하게 계산하고, 다양한 코드 수준에서의 분석을 효과적으로 지원하는 AST기반의 지분 계산 접근법을 제안한다.

• Proceedings of the Korea Information Processing Society Conference
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• 2009.11a
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• pp.241-242
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• 2009

As software is becoming increasing important to the human society, so does the effort to produce them is also increasing.. All of these efforts can be at risk when source code of the application is reverse engineered by the software pirate. Many attempts have been made to protect Intellectual Property Rights (IPR); one of the newest attempts to protect IPR is software watermarking. It is used to prove ownership right when IPR are violated, and also prevents the bandit from altering the code for his own use. In this paper we are presenting a new technique for software watermarking know as Dictionary Based Software Watermarking (DBSW). DBSW works by embedding dummy instructions in source code with the help of predefined mapping already available in the dictionary. These instructions are identical to the normal instructions of the program and are hard to identify or to extract from the watermarked program. With the help of DBSW we not only can stop source code alteration but can also identify the buyer how has distributed the pirated copy.

• Asia-Pacific Journal of Business
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• v.12 no.3
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• pp.329-342
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• 2021

Purpose - The purpose of this study is to analyze the effect of investment by the National Pension Service, which has a high share as a single fund, on the dividend payout ratio. Design/methodology/approach - This study secured a share through DART of the Financial Supervisory Service and disclosure of the National Pension Service. We also used a fixed-effects model and 2SLS to analyze the data. Findings - First, it was found that there was a possibility of conflicting interests among shareholders concerning the company's dividend payment policy. Second, in the range of 3% to 4.9% of the National Pension Service shareholding, an additional increase in the holding ratio was found to have a positive (+) effect on the dividend rate. Third, after the introduction of the Stewardship Code, it was found that the increase in ownership of the fund had a positive (+) effect on the company's dividend payout ratio, regardless of the share ratio range. Moreover, the relationship between the fund ownership and the dividend payout ratio showed a clear positive relationship when free cash flow was high along investment opportunities were low. Research implications or Originality - First, This study included less than 5% of the share in the analysis. Second, We used the recent changes in fund shareholder activities. Third, We tested an instrumental variable to confirm the relationship between the National Pension Service share and the dividend ratio.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.12 no.4
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• pp.95-104
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• 2013

As global warming and depletion of fossil fuel are considered as urgent problems, the development of electric vehicle (EV) is getting more attention by automobile industry. However, the wide adoption of EVs is not coming yet, because of many issues such as long recharging time and high cost of batteries etc. As an alternative solution to the conventional battery charging EV, the idea of battery exchanging EV is introduced. To realize the battery exchanging business model, one should solve the issues of ownership and reliability of battery. To address such issues, the concept of battery sharing should be considered together with good traceability system. In this study, we studied RFID code structure to provide better visibility and traceability for shared EV batteries. The proposed RFID code and code generation system is based on GRAI-96 of EPCglobal and included factors such as chemical, physical, and manufacturing features. The designed code can be also used as the ID of each battery.