• Title/Summary/Keyword: Accountability Information

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Extention of Kailar Accountability Logic for Symmetric Key Digital Signature and Accountavility Analysis of an Electronic Payment Potocol (대칭키 전자서명을 위한 Kailar 책임 로직 (Accountability Logic)의 확장 및 전자지불 프로토콜의 책임분석)

  • Kim, Yeong-Dal;Han, Seon-Yeong
    • The Transactions of the Korea Information Processing Society
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    • v.6 no.11
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    • pp.3046-3059
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    • 1999
  • Kailar Accountability Logic proposed for the accountability analysis of communication protocols that require accountability and use asymmetric key digital signature is extended for protocols that use symmetric key digital signature. A proposed electronic micropayment protocol that uses symmetric key digital signature is analyzed to illustrate the use of the extend logic in detecting its lack f accountability and suggesting changes to enhance its accountability.

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The Procedures and Methods for Selecting and Establishing Control Criteria for Accountability Information (설명책임정보 선별 및 관리기준 수립의 절차와 방법)

  • Yim, Jin-Hee;Jun, Yong-Ho
    • Journal of the Korean Society for information Management
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    • v.26 no.3
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    • pp.145-168
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    • 2009
  • The basic rights of the public for sustaining public accountability relations between public sector organizations and the citizens is the accessibility to information of public sector organizations. Public organizations in Korea get checked under multiple public accountability relations, which increases steadily the information provision requests from stakeholders. To respond these requirements effectively and efficiently, public sector organizations are required to transform their information management regime to comply with accountability-oriented settings. This study (1) suggests procedures and methods to select 'information for accountability' from the organization's whole information as an important object to be managed, (2) suggests procedures and methods to establish control criteria for the organization to manage its information for accountability in appropriate ways, and (3) gives an example of applying the procedures and methods to the specific context of universities' information disclosure. The procedures and methods suggested are described from a viewpoint of the consulting for the accountability information management regime.

Enhancement of Universities' Accountability Mechanisms for Freedom of Information and Disclosure (정보공개 및 공시 대응을 위한 대학의 설명책임 메커니즘 고도화)

  • Yim, Jin-Hee;Woo, Su-Young
    • Journal of the Korean Society for information Management
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    • v.26 no.1
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    • pp.107-124
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    • 2009
  • On Dec 1, 2008, according to the special law for the information disclosure of education relevant institutes, the educational information of each university is opened at their homepages and at portal web sites. Every university, thus, is in the moment to set up strategies to consistently respond to following information disclosure as well as the one already disclosed. The strategy should contain the assurance of the basic accountability mechanism of the university. On the occasion of the public announcement of the university information, the present study has a purpose to examine the structure of the university accountability and to suggest a mechanism, which is necessary for effectively and efficiently executing the increasing accountability practices in disclosing and announcing the information. To meet the purpose, this study introduces how to redesign university jobs as practices focused on evidence information for the accountability and also suggests solutions how to improve the mechanism for the accountability responsibility, which include clarifying the roles and responsibilities for accountability jobs, revising the process of information disclosure and building the information systems for an accountability.

The Study about The Relation of Environmental Accounting and Accountability (환경회계(環境會計)와 Accountability)

  • Park Lee-Bong
    • Management & Information Systems Review
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    • v.10
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    • pp.95-115
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    • 2002
  • E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

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A Study on the Records Management for Evidence-Based Accountability of Corporations : Focusing on Sustainability Reports (기업의 증거기반 설명책임을 위한 기록관리 방안 '지속가능성보고서'를 중심으로)

  • Jung, Mi Ri;Yim, Jin-Hee
    • The Korean Journal of Archival Studies
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    • no.48
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    • pp.45-92
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    • 2016
  • Corporations report their economical, environmental, social influences and achievements through sustainability reports. Apart from the financial reports, which are subject to legal restrictions, sustainability reports inform non financial achievements of a corporation, thus the reliability of the information is solely dependent on the corporation itself. The current sustainability reports are of types that cannot include proof or source of the index data, thus they are tended to be regarded as means of publicity. The reliability of the reports is often questioned. This research applied the concept of Evidence-Based Accountability, which will allow the confirmation of accountability through records including contents and context of the tasks. Evidence-Based Accountability means producing and accumulating witness records of actions, then managing the records as usable information and use them as accountability information. Index data from sustainability reports of domestic corporations and web based reports of Vodafone was reviewed. Measures to link task records as proof of index data was studied. To make this possible, record production and acquisition system was redesigned in order to secure required records as evidence. Linked build-up of SR system and RMS was proposed. The proposed system will allow collection and management of records as SR accountability information, and provide the data when necessary. Also, corporate infrastructure was proposed. This infrastructure will build a professional records management system in stages, through organizational system and regulations. Cooperation of staff in this infrastructure will support reliable corporate accountability.

Financial Management Information System, Human Resource Competency and Financial Statement Accountability: A Case Study in Indonesia

  • SAPUTRA, Komang Adi Kurniawan;SUBROTO, Bambang;RAHMAN, Aulia Fuad;SARASWATI, Erwin
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.5
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    • pp.277-285
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    • 2021
  • This study aims to examine the effect of variables of financial management information systems, organizational culture, and human resource competence on the accountability of village government financial reporting. The sample was 65 villages in the two districts using a simple random sampling technique. To analyze the data of this research, multiple regression analysis was conducted. The results showed that organizational culture as a differentiator in the two districts, namely financial management information systems, organizational culture, and human resource competence has a significant positive effect on accountability in preparing village government financial reports in Tabanan Regency. Meanwhile, organizational culture does not have a significant influence in Badung Regency, this is because each village government has a different work culture. In the Tabanan regency, we use local culture as the basis for organizational culture, while in the Badung regency it can be examined between organizational culture and it is carried out differently, which indicates that no one organizational culture type is superior to other types. This means that all types can move in line with and hand-in-hand based on how and when organizational goals are to be realized.

A key-insulated CP-ABE with key exposure accountability for secure data sharing in the cloud

  • Hong, Hanshu;Sun, Zhixin;Liu, Ximeng
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.10 no.5
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    • pp.2394-2406
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    • 2016
  • ABE has become an effective tool for data protection in cloud computing. However, since users possessing the same attributes share the same private keys, there exist some malicious users exposing their private keys deliberately for illegal data sharing without being detected, which will threaten the security of the cloud system. Such issues remain in many current ABE schemes since the private keys are rarely associated with any user specific identifiers. In order to achieve user accountability as well as provide key exposure protection, in this paper, we propose a key-insulated ciphertext policy attribute based encryption with key exposure accountability (KI-CPABE-KEA). In our scheme, data receiver can decrypt the ciphertext if the attributes he owns match with the self-centric policy which is set by the data owner. Besides, a unique identifier is embedded into each user's private key. If a malicious user exposes his private key for illegal data sharing, his identity can be exactly pinpointed by system manager. The key-insulation mechanism guarantees forward and backward security when key exposure happens as well as provides efficient key updating for users in the cloud system. The higher efficiency with proved security make our KI-CPABE-KEA more appropriate for secure data sharing in cloud computing.

Constructing a Conceptual Electronic Record Management System Model Based on Eight Indonesian Education Standards to Support School Accountability

  • Nina Oktarina;Murwatiningsih;Hana Netti Purasani;Ahmad Sehabuddin;Edy Suryanto
    • Journal of Information Science Theory and Practice
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    • v.11 no.3
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    • pp.16-28
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    • 2023
  • Record management, especially in schools as an institution's information centre, needs serious attention from government agencies. Under record management policy, there needs to be practical guidance on record management specific to schools. This paper aims to construct a record management model based on the Eight Indonesian Education Standards to support school accountability in Indonesia. The urgency of this paper in filling the gap in the Electronic Record Management System (ERMS) role is primarily to support school accountability. It is important to include educational laws and regulations in Indonesia to be a foundation in archive management, including preparing the ERMS. This study aims to develop a model of record management in schools. The final stage in this research is to find the final model. The final model is a model that experts and practitioners have validated. A total of 30 records managers were selected for the interviews. Furthermore, the trial was carried out in 30 senior high schools. The research sampling consisted of representatives of archive managers at selected schools from five islands in Indonesia (Kalimantan, Java, Papua, Sumatra, and Sulawesi). Our research findings show that conceptual models meet valid criteria and significantly impact archivist performance in better schools. The practical implication is that the archival management model based on national education standards policies contributes to practical archives and records management to support school accountability.

Case study of social accountability implementation of medical schools: case of 8 medical school in Korea (의과대학의 사회적 책무성 실천 사례: 8개 의과대학을 중심으로)

  • Jung–Sik Huh;Mi Kyung Kim;Yoo Sang Yoon;Keun-Mi Lee;Jong Hun Lee;Seung-Jae Hong;Hyo Hyun Yoo
    • Journal of Medicine and Life Science
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    • v.20 no.1
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    • pp.15-20
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    • 2023
  • Medical schools realize their social accountability in cultivating future doctors as decision-makers of medical care in the future society as an axis of society and carrying out communication, research, and medical service (medical care). This study summarized the social accountability status of eight medical schools in Korea, including the characteristics, activities, and programs in the sociocultural context. The data from the self-evaluation research reports of eight medical schools were classified and organized according to education, research, and medical care services. The medical schools offer related subjects, community service activities, and clinical practice, allowing active participation in local health promotion and disease prevention. Community health information research was conducted considering the difference between the local natural environment in which the medical school is located and the frequency of diseases. Medical schools and hospitals collaborated to conduct domestic and foreign health education volunteer activities. Social accountability must be prioritized, considering the importance of medical schools' functions and roles in a high knowledge-information society. Both doctors' medical capacity and competence to actively participate in developing medical care and health policies for the community should be strengthened.

Information Security Activity of Analysis Phase in Information Security Model in Accordance with SDLC

  • Shin, Seong-Yoon;Lee, Tae-Wuk
    • Journal of the Korea Society of Computer and Information
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    • v.21 no.11
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    • pp.79-83
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    • 2016
  • In this paper, we define four levels of analysis, design, implementation, and testing of the configuration of the development phase by S/W development life cycle. In particular, it dealt with the stage of the analysis phase to prepare an information system developed intensively. Details of the derivation of the information security requirements, it can be seen that comes from the perspective of confidentiality, integrity, availability and accountability, etc. It dealt with from the first manifestations of the projects planning to final planning to establish information security in activities of the Information Security requirements. As an example exhibited by assessing the information security analysis phase activities of S corporations, it can be seen that the improved sales rise in information security activities.