http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
Fraud Triangle Theory and Identification of Financial Fraud From China’s Listed Company
이명걸,안영규 한국국제회계학회 2014 국제회계연구 Vol.0 No.58
This paper empirically examines the effectiveness of fraud risk factors proposed by Cressey's fraud triangle theory in order to assess the likelihood of financial fraud in the Chinese stock market. We select potential fraud risk factors which serve as proxies for pressure, opportunity, rationalization, and then test these factors using a Chinese sample of fraud firms and matched non-fraud firms. We identify that three(NP, CR, MOWN) pressure factors, two(PCS, ASM) opportunity factors, and two(AFS, LA) rationalization factors can be applied as significant proxy variables to estimate the likelihood of financial fraud. Especially, our findings suggest that net profit(NP), annual stockholders’ meeting(ASM), audit firm switch(AFS) are negatively related to the likelihood of financial fraud, but level of accurals(LA) is positively related to the likelihood of financial fraud. We also find that our discriminant models have relatively high classification accuracy and provide an important predicting variable in detecting financial fraud.
Cognitive Radio 시스템에서 이웃 셀 Incumbent User 인지를 통한 효율적인 주파수 활용 방안
이명걸,송정익,손성환,김재명,Lee, Myeong-Geol,Song, Jeong-Ig,Sohn, Sung-Hwan,Kim, Jae-Moung 한국통신학회 2007 韓國通信學會論文誌 Vol.32 No.1A
Cognitive Radio system can guarantee available channel whenever, wherever by sensing surrounding channel condition. Therefore, there is a strict rule that have to use allocated channel efficiently without any interference from incumbent User. In this paper, to avoid interference which can occur during uplink transmission in CR system, we propose reporter using scheme which informs incumbent user's situation to adjacent cell to limit channel usage. Therefore, we can use more channel in each cell without interference. With this scheme we can expect better throughput using more channel in a large space with same resource. Cognitive Radio System은 주변 환경을 인지하여 시간적, 공간적으로 가용할 수 있는 채널을 확보하여 사용하는 시스템이다. CR시스템은 Incumbent User에 대한 간섭이 없는 조건 하에서 이용 가능한 채널을 효율적으로 써야한다는 엄격한 규정이 있다. 본 논문에서는 CR시스템에서 상향링크에서 일어날 수 있는 간섭을 회피하기 위한 방법으로 Reporter를 이용하여 이웃 셀로 Incumbent user의 상황을 보고하여 채널이용을 제한함으로서 간섭이 없는 상태에서 각 셀에서 보다 많은 채널을 이용하기 위한 방안을 알아본다. 이를 통해 같은 resource에 대해 보다 공간적으로 넓은 지역에서 채널을 이용할 수 있어 보다 높은 throughput을 확보할 수 있었다.