The licensee of nuclear facilities in the Republic of Korea should ensure the functionality of Critical Digital Assets (CDAs) is maintained and minimize the negative impact of cyber-attacks by establishing a cyber security contingency plan. The contingency plan should include detailed response guidelines for each stage of detection, analysis, isolation, eradication, and recovery and comply with the requirements specified in KINAC’s “Regulatory Standard 015 - Security for Computer and Information System of Nuclear Facilities”. However, since the cyber security contingency plan describes the overall response guidelines for CDA, it may be difficult to respond practically to cyberattacks. This paper suggests a method to address this issue by performing exercises based on the classification of CDA types. CDAs in nuclear facilities can be classified according to their characteristics. The criteria for classifying CDA types include whether the asset is a PC, whether communication ports (RS-232, 422, 485) exist, whether storage devices can be connected through USB/memory card ports and whether internal settings can be changed through HMI devices such as built-in buttons. By classifying CDA types based on the proposed criteria, the attack vectors of CDAs can be defined. By defining the attack vectors, a list of cyber-attacks that CDAs may face can be created, and abnormal symptoms of CDAs resulting from the listed cyber-attacks can be defined. By using the defined abnormal symptoms of CDAs, the response measures of detection, analysis, isolation, eradication, and recovery can be concretized and reflected in the contingency plan. This may enable a more practical emergency response. This paper presents an improvement to the cyber security emergency response plan through the definition of cyber-attacks based on the classification of CDA types. By improving the contingency plan for CDAs as a whole using the proposed method, it is expected that more effective response measures can be taken in the event of a cyber-attack.

When decommissioning nuclear power plant (NPP), the first task performed is cost estimation. This is an important task in terms of securing adequate decommissioning funds and managing the schedule. Therefore, many countries and institutions are conducting continuous research and also developing and using many programs for cost estimation. However, the cost estimated for decommissioning an NPP typically differs from the actual cost incurred in its decommissioning. This is caused by insufficient experience in decommissioning NPPs or lack of decommissioning cost data. This uncertainty in cost estimation can be in general compensated for by applying a contingency. However, reflecting an appropriate standard for the contingency is also difficult. Therefore, in this study, data analysis was conducted based on the contingency guideline suggested by each institution and the actual cost of decommissioning the NPP. Subsequently, TLG Service, Inc.’s process, which recently suggested specific decommissioning costs, was matched with ISDC (International Structure for Decommissioning Costing)’s work breakdown structure (WBS). Based on the matching result, the guideline for applying the contingency for ISDC’s WBS Level 1 were presented. This study will be helpful in cost estimation by applying appropriate contingency guidelines in countries or institutions that have no experience in decommissioning NPPs.

Nuclear power plants (NPPs) are designed in consideration of redundancy, diversity, and independence to prevent leakage of radioactive materials from safety of view, and a contingency plan is established in case of DBA (Design Basis Accident) occurrence. In addition, NPPs have established contingency plans for physical attacks, including terrorist intrusions and bomb attacks. However, the level of contingency plan caused by cyberattacks is quite insufficient compared to the contingency plan in terms of safety and physical protection. The purpose of this paper is to present the problems of cyberattack contingency plan and methods to supplement it. The first problem with cyberattack contingency plan is that the initiating event for implementing the contingency plan is undecided. In terms of safety, the DBA is identified as an initial event, and each contingency plan is based on the initial events specified in the DBA such as Loss of Coolant Accident and Loss of Offsite Power. In terms of physical protection, each has a contingency plan by identifying bomb attacks and terrorist intrusions in Protected Area and Vital Area as initial events. On the other hand, in the contingency plan related to a cyberattack, an initial event caused by a cyberattack is not identified. For this, it is necessary to classify the attack results that may occur when the CDA is compromised based on the attack technique described in Design Basis Threat. Based on this, an initiating event should be selected and a contingency plan according to each initiating event should be established. The second problem is that there is no responsibility matrix according to the occurrence of the initiating event. From a safety point of view, when a DBA occurs, the organization’s mission according to each initial event is described in the contingency plan, and related countermeasures are defined in case of an accident through Emergency Operation Procedure. In the case of physical protection, referring to IAEA’s Regulatory Guide 5.54, the organization’s responsibility is defined in matrix form when an initial event such as a bomb attack occurs. In this way, the responsibility matrix to be carried out in case of initiating events based on the defined initial event should be described in the contingency plan. In this paper, the problems of the cyberattack contingency plan are presented, and for this purpose, the definition of the initial event and the need for a responsibility matrix when the initial event occurs are presented.

Export diversification – the extent to which the firm seizes export sales opportunities across different nations and/or geographic regions – is a critical element of export marketing strategy. Yet, knowledge of the export performance consequences of export diversification is lacking. Underpinned by contingency and resource dependence theories, we examine the export diversification-export performance relationship as well as critical contingencies of this link. Based on a sample of UK exporters we find that firms gain the highest export performance benefits when they simultaneously increase national and regional export diversification. Our results also show that the export diversification-export performance link is weaker when firms operate in markets that are very in dynamism. Additionally, the relationship between export diversification and performance is stronger when both resource sharing and interfunctional coordination are high. Such contextual factors provide a better understanding of the diversification-performance relationship.

This paper analyzed economic feasibility of aquacultural construction which of large-scale. The results of the economic analysis, cage cultural and water recycling cultural by post-water treatment were analyzed that NPV is 2,083,685 thousand won and －14,105,896 thousand won and B/C ratio is 0.590 and 0.855, respectively. These were shown economic infeasibility. But, running water culture by pre-water treatment(small scale) and running water culture by pre-water treatment(large scale) were analyzed that the one is 5,555,747 thousand won and 15,048,589 thousand won and the other is 1,154 and 1,1221, respectively. these were shown economic feasibility. In addition, measurement of B/C ratio through a sensitivity analysis on running water cultural by prewater treatment(small scale) and running water cultural by pre-water treatment(large scale) is economic feasibility in all cases. However, these were analyzed when the selling price was falling to 20 percent, it has shown economic infeasibility and when the selling price rises to 20 percent, water recycling culture by post-water treatment has economic feasibility. The significance of the study analyzed a sensibility as well as economic feasibility by methods and scales. It is expected that used as basic materials when constructing and operating of land aquaculture in order to minimize the damage from natural disasters.

Research findings show that money attitude dimensions variedly affect compulsive buying. We surveyed 750 Generation Y South Africans to examine whether gender and family resources received during childhood is influencing the varied impact of money attitude dimensions on compulsive buying. Depending on whether low or high family resources were received during childhood, we found gender differences and a similarity on how money attitude dimensions affect compulsive buying. In terms of similarity, we found that high provision of both tangible and intangible family resources during childhood promotes the development of budget money attitude, which negatively affects the development of compulsive buying behavior.

Many organizations have transformed their business in order to survive and compete in the future. They generate projects by creating a vision, using strategies and objectives with funds aligning strategies and make efforts to complete them successfully because project success leads to business success. All projects have triple constraints such as scope, time, and cost to be completed. Project cost performance is a key factor to achieve project goals and which is mostly related with risks among various cost drivers. Projects require a cost estimation method to complete them within their budget and on time. An accurate budget cannot be estimated due to the uncertainties and risks. Thus some additional money should be funded in addition to the base budget as a contingency reserve for identified risks and a management reserve for unidentified risks. While research on contingency reserve for identified risks included in project budget baseline have been presented, research on management reserve for unidentified risks included in total project budget is still scarce. The lack of research on estimation method and role of the management reserve have made project managers little confidence to estimate project budget accurately with reasonable basis. This study proposes a practical model to estimate budgets including contingency and management reserves for not only project cost management but also to keep the balance of organization’s total funds to maximize return on investments for project portfolio management. The advantages of the proposed model are demonstrated by its application to construction projects in Korea and the processes to apply this model for verification are also provided.

Reliability measures of questionnaire and  contingency tests of categorized responses are most practical tools to analyze the characteristics of subjects of survey study. This research evaluates the Cronbaha’s reliability measures by using Repeated Measure Design (RMD) with illustrated MINITAB examples. In addition,  statistics of each cell of categorized tables can be effectively interpreted with the symmetric plot of correspondence analysis. The practical example is also discussed to provide comprehensive understanding of topic.

본 연구는 한국제조기업을 대상으로 주요부품 국제소싱전략의 실체와 성과를 분석함으로써 정책적 함의를 구하고, 소싱전략의 내부화와 관련된 기존이론의 설명력을 검증하기 위한 시도에서 이루어졌다. 이를 위하여 기존이론을 중심으로 소싱전략의 내부화정도와 제품성과 간의 관계를 조절하는 소싱관련변수를 도입하여 전략적 적합성에 근거한 상황모형을 설정한 후. 상황변수가 국제내부소싱전략과 제품성과간의 관계를 중재하는 중재변수로서의 역할을 하는지를 분석하였다. 분석의 결과, 소싱관련변수인 상황변수 중에서 공급자협상력의 지표인 교체비용요인과 공급자수가 국제내부소싱전략과 기업의 제품성과관계를 중재하는 변수로 나타났으며, 제품혁신성과 공정혁신성요인은 준중재변수로서의 역할을 하는 것으로 나타났다. 결국, 한국제조기업의 경우, 기업의 내부적 환경요인보다는 외부적 환경요인(시장관련요인)이 국제내부소싱전략과 성과관계에 강한 중재역할을 하고 있다고 볼 수 있다.

This study discusses the role of Board Monitoring Effectiveness (BME) on managers’ decisions regarding the business strategies that fit the external business environmental conditions by using a contingency analysis approach. Furthermore, this study will examine how fit strategies affect Sustainability Reporting (SR) of listed companies on the Indonesia Stock Exchange (IDX) from 2014 to 2017. This study uses Conditional Mixed Process (CMP) technique. This CMP method is claimed to be more efficient in analyzing the TSL models. This study found that in highly uncertain conditions, BME had a positive influence on the probability of managers to choose prospector and defender strategies rather than analyzers. These results indicate that BME shows positive impact on the contingency fit between business strategies and environmental uncertainty. In addition, the study documents that only prospectors have a positive impact on SR, however this study failed to document that defenders have positive impact on SR. Meanwhile the unexpected result is analyzers have a significantly positive effect on SR. This study is the first study to investigate the role of BME in contingency fit between business strategies and environmental uncertainties and how it produces effects up to the level of SR.

The aim of this study is two-fold. Firstly, it attempts to assess the level of management accounting practices (MAPs) in manufacturing companies in Vietnam. Secondly, it purports to explore the impact of potential contingency factors on the current level of MAPs in the sample of studied companies from the industrial sector in Vietnam. The study examines the hypotheses that MAPs in Vietnamese manufacturing firms are affected by a range of contingent variables. A quantitative research was conducted by sending questionnaires to the target respondents that comprise both accountants and managers in 160 manufacturing enterprises in the north of Vietnam. The first main findings from the study reveal that MAPs in Vietnam are mainly traditional rather than contemporary ones, and oriented toward the shortterm rather than the long-term. The second main research findings resulted from multiple regression model show that MAPs in Vietnam are significantly affected by company size, commitment of directors, advanced manufacturing technology, and distinct number of products. However, no significant associations are found between MAPs and intensity of competition from the emerging market as hypothesized in this study. Research findings are bases for recommendations to promote the application of contemporary practices and enhance management accounting functions in manufacturing companies in Vietnam.

This study investigates graduate competencies that can improve the uptake of higher education graduate outcomes in the working environment in Indonesia. This research was conducted by collecting data through sending questionnaires directly by the research team, via courier, or via postal service to respondents. A survey with questionnaire is carried out on April 2019, and the data from 117 respondents was analyzed. The sample population was all private higher education in the area of the I-XIV Higher Education Service Institution in Indonesia. This study employs factor analysis and structural equation modelling. The results show that the Graduates‟ competencies had a significant direct effect on the uptake of higher education graduates in the job market. The indirect effect of a Diploma Supplement and networking as mediation has a level of influence that is higher than the direct effect of graduate competence on the uptake of higher education graduate outcomes in the job market. The findings suggest that the Diploma Supplement and networking can increase the uptake of higher education graduates in Indonesia as expected by stakeholders and be able to compete in the global or international scale of environmental working. The professionalism of lecturers has a significant influence on the quality of learning.

To ensure the successful launch of the Korea pathfinder lunar orbiter (KPLO) mission, the Korea Aerospace Research Institute (KARI) is now performing extensive trajectory design and analysis studies. From the trajectory design perspective, it is crucial to prepare contingency trajectory options for the failure of the first lunar brake or the failure of the first lunar orbit insertion (LOI) maneuver. As part of the early phase trajectory design and analysis activities, the required time of flight (TOF) and associated delta-V magnitudes for each recovery maneuver (RM) to recover the KPLO mission trajectory are analyzed. There are two typical trajectory recovery options, direct recovery and low energy recovery. The current work is focused on the direct recovery option. Results indicate that a quicker execution of the first RM after the failure of the first LOI plays a significant role in saving the magnitudes of the RMs. Under the conditions of the extremely tight delta-V budget that is currently allocated for the KPLO mission, it is found that the recovery of the KPLO without altering the originally planned mission orbit (a 100 km circular orbit) cannot be achieved via direct recovery options. However, feasible recovery options are suggested within the boundaries of the currently planned delta-V budget. By changing the shape and orientation of the recovered final mission orbit, it is expected that the KPLO mission may partially pursue its scientific mission after successful recovery, though it will be limited.

본고는 서부경남지역의 저명한 학자로서 동학농민혁명에 관해 상세한 기록을 남긴 조성가의 ..월고일기..를 통해 서부경남지역의 동학의 확산과 향촌사회의 대응을 살핀 것이다. 서부경남지역은 관리들의 탐학과 혹심한 가뭄으로 자주 민란이 일어나고 있었으며, 호남지역 동학농민혁명을 계기로 동학농민혁명이 발발하게 되었다. 1894년 4월 산청 덕산에서 백낙도 등의 동학교도들이 처형 되었음에도 불구하고, 7월부터 호남지역의 지원을 받아 덕산의 동학농민군의 활동이 다시 활발하게 재개되었다. 동학농민군은 8월 19일부터 곤명의 봉계와 진주의 마동 일대에 모이기 시작하였으며, 동학농민군에 비판적인 사족들을 체 포하기 시작하였다. 이어 9월 초 섬진강을 건너온 순천, 광양의 영호도회소나 구례 등지를 거쳐 남원 등에서 온 호남지역 농민군과 함께 하동,진주, 사천, 곤양 등지를 동학농민군이 장악하게 되었다. 동학농민군은 폐정개혁과 왜적의 침 입을 막아낸다는 명분하에 대규모로 집결하였기 때문에, 진주 병영이나 관아에 서도 동학농민군의 기세를 막아 낼 수 없었다. 이에 조정에서는 관군과 일본군이 합세하여 서부경남지역 동학농민군을 공 격하게 하였다. 그 중 가장 큰 전투는 10월 14일 전개된 하동의 고성산성 전투 였다. 동학농민군은 전력을 기울였음에도 불구하고, 일본군의 무기와 전투기술 에 눌려 끝내 동학농민군은 패배할 수 밖에 없었다. 이어 이곳에 관군이 진격하 고 진주 우병영의 활동이 본격화되면서 동학농민군의 활동이 종식되게 되었다. 당시 동학농민군의 활동에 맞서 경상 우병영에서는 각 지역의 사족들을 군무 참모관으로 임명하고, 지역별로 성첩을 수리하고, 군량미를 확보하고자 하였다. 각 지역별로 요호(饒戶)를 대상으로 군무참모관을 뽑아 향회를 개최하고, 성첩 을 수리하고, 군기를 보수하였으며, 군량을 확보하는 방안을 마련하였다. 당시 사족들은 경상우병영의 대책에 대해서 불만이 많았으나, 어쩔 수 없이 자금을 제공하고, 군무에 종사할 수 밖에 없었다. 각 마을에서는 오가작통제를 강화하고 산에 보를 축조하였다. 오가작통제는 경상감영의 지시로 실시되었는데, 각 洞에 오고가는 자를 살펴서 수상한 자취 가 발견되면 통수→두령→통장→영수→관아→감영으로 보고하는 체계를 갖추 었다. 보는 진주 우병영의 지시로 단성이나 옥종면 일대의 산에 많이 축조되었다. 월횡리에서 축조한 사림산 보의 경우, 보의 축조에 마을 사람 전체가 동원되었 다. 마을 사람들은 산의 정상에 성문을 축조하고 보 안에는 사람들이 머무를 수 있는 집을 지었다. 그리고 식수원과 연결하는 길을 내었다. 그러나 이 보는 땅 이 좁아서 마을 사람들이 거주하기 불편하였고, 동학농민군의 신속한 공격에 맞서 제대로 대응하지 못하였다. 그러나 이러한 오가작통이나 보의 축조에도 불구하고, 마을에서는 동학농민 군에 가담한 인물이 점차 늘었다. 월횡리에는 최소한 두 개 이상 동학농민군 조 직이 있었으며, 10월 초 일본군이 진격해옴에 따라 마을 사람들이 동학농민군 에 강제 징집되었다. 대부분 탈출하였으나, 상당수가 동학농민군을 따라 백곡, 수곡, 북평을 거쳐 이동하였으며, 고성산성 싸움에 참여하기도 하였다. 그러나 동학농민군이 고성산성에서 패배함에 따라 전투에 참여하였던 사람들은 죽거 나 피신하였으며, 월횡리에는 도인과 속인의 조사가 시작되면서 동학농민혁명 이 막을 내리게 되었다.