자동차 내부망 통신네트워크 해킹범죄예방을 위한 융합보안적 대응방안: Bluetooth 활용사례를 중심으로

최관,김민지,Choi, Kwan,Kim, Minchi 한국융합보안학회 2016 융합보안 논문지 Vol.16 No.6

이 연구의 목적은 Bluetooth를 활용한 자동차의 내부망 통신네트워크를 해킹공격으로부터 예방하기 위한 대응방안을 제시하기 위함이다. 이를 위해 2장에서는 자동차 통신네트워크의 정의와 내부망 통신네트워크의 종류에 대해서 살펴보았다. 3장에서는 자동차 내부망 통신네트워크 해킹위험성을 분석하기 위해 Bluetooth에 의한 해킹범죄사례를 살펴보았다. 4장에서는 본 연구의 결과로서 첫째, "자동차안전기준에 관한 규칙" 개정이 이루어져야 한다. 동법에서는 전자제어시스템의 정의 및 기준사항과 안전운행을 위한 제작 및 정비를 규정해 놓았음에도 불구하고 전자제어시스템을 대상으로 한 해킹범죄 예방 및 방어와 관련된 보안프로그램 혹은 펌웨어 등의 제작과 관련된 규정이 없는 실정이다. 둘째, 자동차의 전자제어시스템 기술의 복잡성에 기인된 자동차 통신네트워크를 보호하고자 자동차 통신네트워크 보호 법률이 신설되어야 한다. The purpose of this study is to analyse motor vehicle communication network hacking attacks and to provide its prevention. First, the definition of motor vehicle communication network was provided and types of in-vehicle communication network were discussed. Also, bluetooth hacking attack cases were analysed in order to illustrate dangers of hacking attacks. Based on the analysis, two preventive measures were provided. First, Motor Vehicle Safety Standard Law should be revised. Although the law provides the definition of electronic control system and its standards as well as manufacturing and maintenance for safe driving standards, the law does not have standards for electronic control system hacking prevention and defensive security programs or firmware. Second, to protect motor vehicle communication network, it is necessary to create new laws for motor vehicle communication network protection.

기상자료를 이용한 산불발생확률모형의 개발

최관,한상열 ( Kwan Choi,Sang Yoel Han ) 한국산림과학회 1996 한국산림과학회지 Vol.85 No.1

Preparing the era of forest resources management requires studies on forest fire. This study attempted to develop forest fire occurrence model using meteorological characteristics for the practical purposes of forecasting forest fire danger rate. To accomplish this goal, the relationships between forest fire occurrence and meteorological characteristics are estimated. In the process, the forest fire occurrence pattern of the study region(Taegu-Kyungpook) is categorized by employing qualification IV method. The study region was divided into three areas such as, Taegu, Andong and Pohang area. The meteorological variables emerged as affective to forest fire occurrence are relative humidity, longitude of sunshine, and duration of precipitation. To estimate the probability of forest fire danger, forest fire occurrence of three areas are regressed on the time series data of affective meteorological variables using logistic and probit model. The effectiveness of the models estimated are tested and showed acceptable degree of goodness. Those models developed would be helpful to increase the efficiency of forest fire management such as detection of forest fire occurrence and effective disposition of forest fire fight equipments.

기업의 기술도입행태

최관,김인수(Kwan Choi),Lin - Su Kim 한국경영학회 1983 經營學硏究 Vol.13 No.1

감사서비스의 생산과 피감사회사의 특성

최관(Kwan Choi) 한국경영학회 1999 經營學硏究 Vol.28 No.3

Auditing is a process to obtain a desired level of assurance that client`s financial statements are free of material misstatements. The level of assurance is the output of an audit, while the auditors efforts are the intput, under varying client circumstances. This paper examines the relationship between client characteristics and the nature and mix of audit resources used by CPA firms. The test are conducted using data for 736 audits performed by CPA firms in 1996-1997. Findings indicate that the cross-sectional variation in the quantity of labor inputs can be largely explained by the client size, complexity, risk measures and industry characteristics. Audit labor hours are also disaggregated by rank within the CPA firms (partner, manager, senior/staff) as the measure of inputs, in other to examine how client characteristics affect both the amount and mix of labor used. Results show that the audit hours of partner increase in the initial engagements, whereas those of senior/staff increase in the audit of companies having high export sales ratio. It is also found that the Big6 member firms spend audit hours depending upon industry characteristics, but Local CPA firms are not so specifically differentiated their resources. In Korea, audit fees are regulated by SSB(Security Supervisory Board). Thus, SSB should make the regulation of audit fees that fairly compensate auditor`s efforts. The findings of this paper can be useful information for SSB to set reasonable audit fee regulation. Recently, such institutions as IMF and IBRD ask for discarding the guidelines for audit fees that apply indiscriminately to every client firms: this aims at the free market principle that audit fees are voluntarily determined between client firms and auditors. In this case, the most important determinant of audit fees is audit hours. This study provides some insights to an evolving process of audit fees being competitively determined.

우루과이 라운드 ( UR ) 가 밤 재배농가에 미치는 영향

최관(Kwan Choi),한상열(Sang Yeol Han),우태명(Tae Myung Woo),성규철(Kyu Chul Sung) 한국산림과학회 1992 한국산림과학회지 Vol.81 No.3

Urguag Round(UR) has lots of implication in the forest product market as well as the other sectors of the economy. Chestnut, one of the major forest product in Korea, would be affected be free trade resulting from the agreement on UR. To establish effective policy measures dealing with negative effects of free trade, of any, the effect of UR on producers should be figured out. In this contest, the purposes of this study are Eli estimating the demand, supply- and its price functions of this market and t21 forecasting the effect of UR on growers. Using econometric method, demand, supply and price function of this market are estimated. The total amount of yearly money loss of growers due to free trade from 1992 to 2001 are estimated for four different scenarios. In each scenario, it is assumed that the tariffication reduction is 30%. 40%, 50% and 90%. Yearly money loss of chestnut growers at the year 2001 are forecasted such as 14 billion won, 18 billion won, 24 billion won and 25 billion won for the rate of tariffication reduction of 30%, 40%. 50%, and 90%. respectively.

자연휴양림에서의 이용객 소비지출 결정요인

최관(Kwan Choi) 한국산림휴양복지학회 2002 한국산림휴양학회지 Vol.6 No.1

폐지시장의 수요 · 공급 모델의 개발과 회수율 제고방안

최관(Kwan Choi),한상열(Sang Yoel Han) 한국산림과학회 1994 한국산림과학회지 Vol.83 No.2

Wastepaper recycling has significant implications not only in providing scarce raw material input for the paper industry but in environmental concerns such as reducing solid waste disposal, energy conservation and preservation of forest resources. The objectives of this study was ① to develop an econometric model of demand for and supply of wastepaper, ② to forecast wastepaper consumption and price to the year 2000 applying the econometric models estimated and ③ to estimate the elasticity of variables which are included in the wastepaper supply and demand equations. In this study wastepaper was classified into three groups, old newsprint, old corrugated and mixed For each group such as demand and supply equation were estimated. The demand equations were estimated as a function of paper and paper product consumption and wholesale price index and supply equations as a function of wastepaper price, one year lagged paper and paperproduct consumption and transportation price. Applying the econometric models to forcasting results in the future consumption and supply of wastepaper projected as 11.645 million MT and 7.396 million MT in 2000, respectively. The rate of wastepaper self -supply is forcasted about 63.5% in 2000. Especially, the rate of old neswprint self-supply is predicted about 16% which means about 2.2 million MT of old newsprint should be imported from foreign countries. Lastly, some policy measures to promote wastepaper recycling rate based upon economic and physical characteristics of wastepaper and market structure are suggested.

외환위기와 보수적 회계처리

최관 ( Kwan Choi ),전성일 ( Sung Il Jeon ) 한국회계학회 2005 회계학연구 Vol.30 No.3

본 논문은 1990년대 말에 발생한 외환위기 이후에 보수적 회계처리가 강화되었는지를 연구하였다. 우리경제사에 있어서 외환위기는 커다란 위기이자 전환점이었다. 회계업계에서는 여러 회계 관련 법규를 정비하고 국제적으로 인정되는 수준의 회계기준과 감사기준을 제정하였다. 한편, 외환위기 이후 여러 대기업이 도산할 때마다 회계부정 사건이 발각되어 이에 대한 소송건수와 손해배상청구액이 크게 증가하였다. 이러한 제반 여건들은 기업의 회계담당자와 감사인으로 하여금 보다 보수적인 회계처리를 하도록 하였다. 더욱이 수년전부터 예고되고 있는 집단소송제도의 시행과 변호사 시장의 개방은 기업과 감사인의 보수적인 회계처리 성향을 더욱 높이고 있다. 본 연구에서는 세 가지 측정치로 외환위기 전·후의 보수적 회계처리를 비교하였다. 먼저 Basu (1997)의 연구모형을 이용하여 Bad News가 Good News보다 순이익에 반영되는 민감도의 차이를 분석하였고, Beaver and Ryan(2000)의 연구모형을 이용하여 순자산과 시장가치의 크기를 비교하였으며, 마지막으로 재량적 발생액을 추정하여 이익조정의 크기를 살펴보았다. 연구결과에 따르면, 세 가지 측정치로 조사한 보수적 회계처리의 정도가 모두 일관성 있게 외환위기 전보다 후 기간에 뚜렷이 높게 나타났다. This paper investigates whether the extent of accounting conservatism increases after the Korean economic crisis(KEC) occurred in the late 1990s. The KEC was a big turning point in the history of Korean accounting practices. Numerous accounting regulations were enacted, and accounting standards were revised to enhance the transparency of accounting information and global convergence. In addition, many accounting frauds were revealed and litigation was increased when large firms went bankrupt during the KEC. These environmental changes might cause accountants and auditors to be highly conservative in their practices. Moreover, the implementation of Securities-related class action would make accountants more conservative. This research uses three alternative measures of accounting conservatism to compare the degree of financial reporting conservatism before and after the KEC. The three measures are: (1) Basu(1997)`s measure that shows more timely recognition of losses than of gains, (2) Beaver and Ryan (2000)`s measure of book-to-market ratios which reflects biased accounting recognition and lagged accounting recognition, and (3) discretionary accruals that examine manager`s accounting discretion. The research concludes that all three measures consistently indicate that the accounting conservatism after the KEC is significantly higher than that before the KEC.

산림휴양지의 최적 이용자수 결정에 관한 연구 : 북한산 국립공원의 경우

최관 ( Kwan Choi ) 한국산림과학회 1990 한국산림과학회지 Vol.79 No.3

As the complexity of society increases, the demand for the forest-based recreational site is also increased. This, in turn. makes congestion an ubiquitous type of externality in forest-based recreational site. Efficient resource allocation requires this congestion effect to be accounted and considered in the decision making process. In this content, this study was conducted to suggest a process which can be used to measure the congestion and determine the optimal number of users. Willigness to pay(WTP) function obtained from Book Han San National Park users suggested that every 20.000 users increased decrease the satisfaction of users obtained from the site visit be 27.3%. For the purpose of demonstration this WTP function is applied tit determine the optimal number of users which is estimated as about 73,000 persons per day.

사기범죄의 원인, 유형 및 영국형사사법기관의 억제방안 : 한국에서의 사기범죄예방을 위한 교훈

최관 ( Kwan Choi ) 慶熙大學校 社會科學硏究院 2010 社會科學硏究 Vol.36 No.1

지난 20년 동안 영국에서의 사기범죄는 사회 안전 시스템의 효율적인 비용편익영향과 사기범죄를 예방하기 위한 노력 등에 의해서 혁신적인 예방성과를 이룩하였다. 그러나 영국정부의 사기범죄를 예방하기 위한 5개년 계획 등 적극적 활동에도 여전히 사기범죄는 영국경제의 큰 골칫거리로 존재하고 있다. 이 논문은 경제범죄의 한 유형인 사기범죄를 원인과 유형 그리고 억제라는 3가지 측면에서 살펴보기 위함이며 특히 영국정부의 사기범죄에 대한 대응 중에서 형사법적 대응에 초점을 두어 분석 및 평가하고 나아가 사기범죄예방을 위한 발전적 방안을 고찰해 보기 위함이다. 이를 위해 먼저, section Ⅱ 에서는 사기범죄의 정의와 거시적 관점에서 사기범죄의 원인적 측면에 초점을 두고 살펴보고, section Ⅲ 에서는 이익이라는 측면에서 사기범들의 유형을 분석하였다. section Ⅳ 이러한 사기범죄에 대한 억제적 측면에서 영국형사사법기관들이 어떻게 사기범죄를 통제하고 예방하기 위한 형사사법정책들을 비판적 관점에서 분석 및 평가하였다. section V 에서는 한국에서의 사기범죄예방을 위한 발전적 방안을 제언하였다. The last two decades have witnessed an increased emphasis on fraud within, and cost effectiveness of the Social Security system. British Government's five year programme against fraud and abuse advocated projects such as utilising new technology, increased cross-checking of claims, targeted reviews of ongoing claims, the increased use of home visits to new claimants and investigation of employers. However, it is this paper's contention that responses to benefit fraud have been inappropriate. This in-appropriateness arises from perceptions about benefit recipients and their reasons for engaging in fraudulent activity. Benefit recipients are stereo typically seen as scrounging/taking from the State and thus the taxpayer. Therefore benefit fraudsters have been punished for their greed. This paper would show that these perceptions, and thus, the penalties employed when dealing with benefit fraudsters are inappropriate and in some instances may serve only to exacerbate the problem of benefit fraud.