• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• Environmental Engineering Research
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• v.18 no.3
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• pp.199-208
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• 2013

This study intended to develop an integrated governance model and find measures to manage nonpoint source (NPS) pollutions in watershed management. To reach this goal, this study has analyzed NPS pollution management policies in Korea and has employed statistical methods such as expert Delphi survey, analysis of variance, and factor analysis. As a result, this study has found that the favored basic organization form was a private-public cooperative council. The necessary governance-based NPS pollution management measures determined through this study are as follows: to build collaboration mechanisms including those related to motivation provision, trust building, capacity building, and making optimal regulations; to employ financial resources based on principles such as 'polluter-pays', 'recipient-pays', and 'general-tax-source'; and to develop several programs, including system improvement, pilot and management projects, and publicity.

• Advances in environmental research
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• v.6 no.1
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• pp.25-33
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• 2017

This paper discussed plurality in urban governance in Nigeria and its implication on delivery of urban environmental services, with a focus on water supply, sanitation and solid waste disposal. Conceptually, it explained urban governance as the sum total of the ways of achieving an inclusive city and expressed the urban governance system of Nigeria based the legal framework set for them. The paper explored the environmental implications of urban governance in Nigeria. It concluded that urban governance has several implications on delivery of urban environmental services in Nigeria. The dualism in urban governance is a factor contributing towards inefficient delivery of environmental services such as water supply, sanitation and solid waste management in Nigeria. The paper recommended, among others, a constitutional reform that will guarantee efficient urban governance and delivery of environmental services in Nigeria.

• Journal of Digital Convergence
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• v.17 no.12
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• pp.83-90
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• 2019

In addition to the proliferation of intelligent information technology, the field of disaster management is being approached from a multifaceted perspective. In particular, as the interest in establishing a disaster safety management system using data increases, there is an increasing need for a large amount of big data distribution generated in real time and a systematic management. Furthermore, efforts are being made to improve the quality of data in order to increase the prevention effect of disasters through data analysis and to make a system that can respond effectively and to predict the overall situation caused by the disasters. Disaster management should seek both precautionary measures and quick responses in the event of a disaster as well as a technical approach to establishing governance and safety. This study explores the policy implications of the significance and structure of disaster safety management governance using data.

• Journal of Digital Convergence
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• v.16 no.7
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• pp.35-45
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• 2018

Research on the establishment of new governance aimed at efficient policy planning and the implementation thereof by the government has been conducted in response to social changes. Nonetheless, governance is comprehensive and encompasses different meanings; it takes various forms in the process of its actual application. Therefore, systematic classification of research on governance and analysis on its research trend are required. Accordingly, three researchers who majored in policy sciences, business informatics, and library and information science, respectively, searched for theses related to governance published since 2016 from Research Information Sharing Service and conducted a social network analysis (SNA) on them. According to their research results, the main research topics were largely classified into collaborative governance and local governance. Keywords throughout the topics included network, participation, conflict, and trust in line with the characteristics of governance. Representative subjects of governance included education, urban regeneration, and the environment. Further, measurement of betweenness centrality showed local governance was a main topic for convergent research. This study will lead to a greater understanding of research on governance and help activate such research. One limitation of this study is that it analyzed only theses with the keywords but not all theses on governance. Follow-up research should analyze all theses on governance and statistically verify them with SNA indexes.

• World Technopolis Review
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• v.5 no.2
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• pp.108-118
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• 2016

There are very few studies on governance structure for the collaboration between HEIs and science and technology parks until today. Major activities between science parks and HEIs are R&D activities, collaborative researches, technology transfer, space provision for BIs and Technology BIs in the science parks, provision of technical, legal and financial services for start-ups and venture firms. Governance structure for the collaboration of high education institutes with science and technology parks is the handling of complexity and management of dynamic flows of collaboration between two groups. Three models on the governance structure for the collaboration are suggested in this study. The first model is a governance structure that links R&D system such as universities, public research institutes and private research institutes with industrial production cluster such as a group of companies and industrial parks. The second model is a governance structure that has four layers of hierarchy. This hierarchical governance model is composed of four levels of organizations such as central government, three actors, one center for collaboration and many individual research performers. The third model is a governance structure that networks all the stakeholders horizontally. Under this structure, governance is conducted by the network members with no separate and unique governance entity.

• Journal of Digital Convergence
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• v.9 no.5
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• pp.235-251
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• 2011

Despite the increasing importance of information technology in firms, the extent to which IT governance are established varies widely across the firms. To perform desirably the role of IS needed in most companies, high level of IT governance and the effective management should precede. However, the impacts of such activities and management on the IT governance have not been empirically examined in depth until now. Thus, building on the theory of governance and the institutionalization, the research model and the hypotheses of the study were formed and then empirically tested. The study used a survey of senior IT managers from 108 firms in order to examine hypothesized relationship among the following constructs: strategic alignment, IT governance committee, IT planning, EA, PMO, SLM, IT compliance, incident management, IS effectiveness, visibility, and corporate performance. A structural equation model is developed by using LISREL to assess the relative effects and interrelationship among these constructs. The results show that strategic alignment has positive influence on IT governance committee and IT planning. IT governance committee, IT planning, SLM, incident management from IT governance activities have positive effects on IS effectiveness, whereas IT compliance has a negative effect on IS effectiveness. Visibility is positively influenced by IT planning, EA, SLM. IT compliance, and both IS effectiveness and visibility have positive effects on corporate performance.

• Land and Housing Review
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• v.4 no.4
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• pp.349-360
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• 2013

Recently new town development projects are increasing including more than one local government such as provincial government new town and Wirye new town. Institution improvement for the development and management of complex boundary new town is necessary because present urban development institution is based on the new town of single local government. The concept of multi-level governance provide good conceptual frame in recognizing conflict issues and searching for a collaborative solution in Wirye new town. The purpose of this study is recognizing the conflict issues in the process of development and management and providing the collaborative management method using the conceptual frame of multi-level governance in Wirye new town. For this, we did interviews for the related persons and experts, reference research and professional forum. We drew some implications from the references about urban development and similar cases such as free economic zones. The main results of this study is as in the following. First, we categorised the main conflicts in the development and management in Wirye into 4 sectors, such school, administrative service, utility facilities and urban infrastructures. Then, we analysed the conflict issues of each categories and composed a conflict-structure of Wirye new town. Second, the structure of conflict in Wirye new town is composed of the confrontations between separated management and integrated management and between wide area management and local management. Third, for the cooperative management of Wiyre, we should construct multi-level governance in three dimensions of administrative council, local government association, and special management organization.

• The Journal of Fisheries Business Administration
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• v.48 no.3
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• pp.33-45
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• 2017

There have been several complications and problems about marine ranching policy. Regional conflicts have occurred in the process of selecting land for the pasture. And conflict occurred in post-management process. The causes of these conflicts were pointed out to lack of social science research and alternatives. The government-led initiative model, which ignores participation in each sector, has been pointed out as a problem. In order to increase the effectiveness of the marine ranching project, the following points should be considered. First, at the stage of establishing the ocean ranch business plan, social science approach should be considered together with natural science approach. Second, a governance system should be established to enhance the effectiveness of the marine ranch project. The governance system refers to a consultative body in which the central government and local governments, autonomous steering committees, research institutes, local civil society organizations, and participating companies participate. We can improve the efficiency of business by establishing and promoting direction, operation policy, and action plan of sea pasture business centering on governance system. Third, it is necessary to change the management system from the existing administration-led business model to the cooperative governance system - based model. The effectiveness of the marine ranching project can be improved through the governance system.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.17 no.4
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• pp.769-774
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• 2013

In order to strengthen the protection of information, public institutions have introduced information security governance system. Public institutions recognizes the importance of information security governance system, and have striven to establish information security governance by establishing institutions and making policies. In this paper, in order to investigate ways that will be the basis for the establishment of information security governance in public institutions, we studied the necessity and model of information security governance. Also, by studying the government policies and cases, we proposed the direction of the policy.