• Management & Information Systems Review
• /
• v.7
• /
• pp.293-315
• /
• 2001

In America, there has been increased empasis on corporates social responsbility in connect with corporate governance. Modern statutes have been enacted expressly empowering corporations to make donations for the public welfare or for charitable, scientiffic, or educational purposes. the Securities and Exchange Commission in the 1970's stressed improvement in corporate accountability by changing the traditional corporate governance, with emphasis on independent directors, and disintrested overview. The Korean Commerce Code and the Securities Exchange Law have introduced the independent outside-director and the audit committee. This outside-directors and the audit committee should supervise the corporate management by the managing directors to make donations for the public welfare or for charitable, scientiffic, or educational purposes. Korean statutes include many problems that would lose effect of corporates social responsbility in management. In order to become effective the corporates social responsbility, it should be established newly a provision of corporates social responsbility. And the outside-directors should be independent of and supervise the managing directors, and make donations for the public welfare. And the shareholders' supervisement rights on the managment should be strengthen.

• The Journal of Asian Finance, Economics and Business
• /
• v.3 no.4
• /
• pp.39-42
• /
• 2016

NFPs support a sustainable society and they rely on contributions from donors. Donor behavior is a kind of consumer behavior that influences fundraising by NFPs. In order to make fundraising functional under a principal-agent relationship, NFPs must construct trust through proper provision of accounting information. For donors, financial statements are main source of accounting information. Edelman revealed that the level of trust in Japan's NFPs is the lowest in East Asia, because of a lack of transparency and accountability. Some researchers had investigated donor behavior as a kind of consumer behavior and had provided supportive results that accounting information influences donor behaviors, before this research was conducted. This research investigates this background by conducting questionnaire-based survey. Main questions of this questionnaire were created according to criteria that BBB are using for NFPs in the U.S. The results of this survey revealed the lack of reliability of basic accounting information in Japan and that education in higher educational institutions can improve this situation. This survey also revealed that a rating agency like BBB, which evaluates accounting information of NFPs, could improve trust on NFPs. The implications of this study can apply to the other countries and regions where trust in NFPs is insufficient.

• International Journal of Contents
• /
• v.6 no.4
• /
• pp.79-89
• /
• 2010

In recent years, IT organizations are in the process of introducing IT Governance as the concept and measure of transparency, accountability and effectiveness of IT activities and control for managing governance processes. In this paper, the influential factors for IT organizations to adopt COBIT(The Control Objectives for Information and related Technology) which is a typical framework for effective IT Governance execution were classified and analyzed empirically into internal and external factors. Internal factors were designed based on influential factors in the theory of innovation diffusion, and external factors were designed based on influential factors from outside certification which were absent in COBIT and expertise support from the outside. The result of this study showed that understandability, transition and effectiveness which were internal factors had no effect on COBIT introduction, and only expertise support among certification and expertise support which were external factors had significant effects. This result shows that there are lack of COBIT supports and introduction in internal IT organizations. It is expected that the result of this study will allow strategic approach of COBIT adoption in future by verifying influential factors of COBIT introduction within IT organizations.

• Journal of radiological science and technology
• /
• v.31 no.4
• /
• pp.347-353
• /
• 2008

This study is to prepare an evaluation standard about personal information protection and security management of a medical institution and to build up a grade standard of evaluation in PACS environment. We built up evaluation index based on 10 detailed items in four big categories (political security, technical security, data management security and physical security) by referring to ISO17799 (BS 7799), HIPPA (Health Insurance and Portability and Accountability Act of 1996) and domestic medical law. We have investigated at the thirty places where medical facility with the extracted security criteria and security evaluation index. Average score of physical security list, one of the big categories, was 18.5/20 (93%) at all medical institutions. Political security score was 18.5/30 (62%), data management security score was 12/20 (60%) and technical security score was 17.5/30 (58%). Therefore, security evaluation score was average 67 in 30 general hospitals, which was 4th level. The results showed that it is necessary to establish evaluation and management standard about personal information protection and security consciousness which are weak in PACS environment.

• 한국디지털정책학회:학술대회논문집
• /
• 2004.11a
• /
• pp.311-331
• /
• 2004

This paper addresses the democracy-oriented regulatory and legal requirements that e-democracy impacts. It demonstrates that the structure of the political system also plays a significant role in the decision to develop an e-voting application. The short term perspective of the questions put before the electorate obliterate the long term perspective in which many policy problems have to be seen. A well-designed e-voting system should produce an audit trail that is even stronger than that of conventional systems (including paper-based systems). Remote Internet voting systems pose significant risk to the integrity of the voting process, and should not be fielded for use in public elections until substantial technical and social science issues are addressed. Conclusively the paper focuses on the specific attributes an electronic voting (polling place) system should respect and ensure such as transparency, verifiability, accountability, security and accuracy in relation to the constitutional requirements such as General, Free. Equal, Secret, Direct and Democratic.

• Proceedings of the Korea Society for Industrial Systems Conference
• /
• 2000.11a
• /
• pp.739-755
• /
• 2000

핵 물질의 계량관리는 얼마나 정확하고 철저하게 핵 물질의 보유 및 이동 상황을 기록, 관리하여 핵 투명성을 확보할 수 있는가 하는 것이 관건이다. 현재 국내 각 안전조치 대상시설에서의 계량관리 방법은 시설별로 DOS 기반의 프로그램이나 장부 등을 이용하여 관리하고 있으며, 유관기관으로의 보고 방법은 서류나 텍스트 화일을 우편을 이용하여 보고하고 있다. 또한, 물질의 이동경로 추적 등은 관련 서류 및 담당자의 확인 절차를 거쳐 해당 업무를 수행하고 있는 실정이다. 이러한 방법은 많은 인력과 시간이 소요될 뿐 아니라 핵 물질 재고관리의 신뢰성 및 핵 투명성의 제고에도 많은 장애 요소가 되고 있다. 본 논문에서는 이러한 기존의 핵 물질 계량관리 체계의 문제점을 해결하고, 보다 신속 정확하고, 종합적이며 신뢰성 있는 시설의 안전조치 관련 정보를 제공할 수 있는 Web을 기반으로 하는 핵 물질 계량관리 시스템의 설계 및 구현 방법에 관해 논한다.

• Review of KIISC
• /
• v.21 no.6
• /
• pp.67-72
• /
• 2011

카네기멜론 대학의 SEI(Software Engineering Institute)는 개인 의료 정보의 보안을 규정한 HIPP A(Health Insurance Portability and Accountability Act)의 조항을 미 국방부(DoD)가 제청하면서 직면하게 된 보안 준수의 난항을 해결하기 위해서 TATRC(Telemedicine and Advanced Technology Research Center)와 공동으로 자산 식별 및 정보보호 위험평가를 위한 방법론인 OCTAVE를 개발하였다. 이후 조직의 운영 과정에서 발생하는 위험의 내성을 높이기 위한 질적 위험평가 기준이 개발되었으며 이를 통해 조직의 중요한 자산 및 잠재적 위협과 취약점을 식별하는 위험평가 방법으로 발전하였고, 2005년에는 100명이하의 소규모 조직에 적합한 OCTAVE-S가 발표되었다. 오늘날 급변하고 있는 IT 환경에서 기존의 OCTAVE 보다 간소화되고 최적화된 위험평가 프로세스를 제공하기 위해서 2007년에 OCTAVE Allegro 프레임워크가 개발되었다. 본고에서는 기존의 OCTAVE 방법론의 주요 특정을 살펴보고, 정보자산 중심의 OCTAVE Allegro 위험 평가 방법론을 소개한다.

• The Korean Journal of Archival Studies
• /
• no.12
• /
• pp.37-80
• /
• 2005

Archival appraisal has been a significant field and demanding task in thoughts and practice about modern archive, in particular, because of insufficiency of resources for the preservation in comparison with the large scale of recorded information. Appraising records does naturally go with the selecting and acquiring them. In the field of appraisal, however, comprehensive accountability on appraisal is much more important than selection and acquisition. The purpose of this study is the proposition of the theoretic approach to the analysis of the factors concerning the archival appraisal. For this purpose, I would try not the actual practice of the archival appraisal but theoretical categories of archival appraisal decision. The archival Characteristic, Value, and Context will be proposed as theoretical categories for the analysis of archival appraisal decision. Firstly, Characteristic category makes it clear to identify the reliable and authentic records, and then, Value provides us with elucidation about the appraisers' recognition of values. Lastly, Context explains the priority of selection throughout creating, using, interrelationship, and social meaning of archives.

• The Korean Journal of Archival Studies
• /
• no.61
• /
• pp.5-29
• /
• 2019

The presidential archives of Participating Government were left as a result of record production innovation. The record proves the whole process of decision making and serves as a means of enhancing transparency and accountability. This article analyzed the existence form of records and asserted the necessity of reorganization. In the direction of the re-organization of records, we proposed a redesign of the record classification system, logical re-registration of records, and description of record detail information. In order to facilitate the use of the archives, the Presidential Archives should proceed with these tasks at the earliest opportunity.

• Management & Information Systems Review
• /
• v.4
• /
• pp.309-325
• /
• 2000

Organizations rely on Secure ID resources today to handle vast amounts of information. Because the data can vary widely in type and in degree of sensitivity, employees need to be able to exercise flexibility in handling and protecting it. It would not be practical or cost-effective to require that all data be handled in the same manner or be subject to the same protection requirements. Without some degree of standardization, however inconsistencies can develop at introduce risks. Policy formulation is an important step toward standardization of security activities for ID resources. ID security policy is generally formulated from the input of many members of an organization, including security officials, line managers, and ID resource specialists. However, policy is ultimately approved and issued by the organization's senior management. In environments where employees feel inundated with policies, directives, guidelines and procedures, an ID security policy should be introduced in a manner that ensures that management's unqualified support is clear. The organization's policy is management's vehicle for emphasizing the commitment to ID security and making clear the expectations for employee involvement and accountability. This paper will discuss ID security Policy in terms of the different types (program-level and issue-specific), components, and Implementation of Expert System Simulation based on 4GL, PowerBuilder.