• Journal of Korean Society of Archives and Records Management
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• v.23 no.3
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• pp.115-136
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• 2023

The purpose of this study is to discuss problems and seek improvement plans based on a critical analysis of the detailed standards for nondisclosure of 19 administrative departments in accordance with Article 26 of the Government Organization Act. To this end, the status of information disclosure-related regulations in 19 administrative departments was analyzed, and 6,094 cases of nondisclosed information were investigated and analyzed. In addition, through interviews with seven information disclosure experts, the analysis contents of this study were shared and reviewed. Furthermore, opinions on the effectiveness, problems, and system improvement areas of the detailed standards for nondisclosed information were collected. As a conclusion, three improvement measures were proposed: first, the legislation on the establishment of detailed standards for nondisclosure; second, the establishment of a system for regular substantive inspection of detailed standards for nondisclosure; and third, the improvement in the service of detailed standards for nondisclosure.

• Journal of Korean Society of Archives and Records Management
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• v.15 no.3
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• pp.7-28
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• 2015

This study aims to provide enhanced management strategies for information disclosure deliberative committees in the Government 3.0 era. It confirms that there has been no progress on the committees' management since the implementation of the Government 3.0 policies. On the contrary, certain retrogression aspect on the committees have been discussed. The study suggests the four alternative strategies as follows: First, the committees should be held regularly and exercise their authority for referring to discussion. Second, it must be configured that outside committee members are more than internal committee members. Also, there should not be any restriction so that external members can be a chairman. Third, the committee meetings should be in the face-to-face form in principle. The documentary deliberation could only be allowed if issues are repeated and they are similar. For this type of deliberation, the procedure and schedule should be established and complied to. Fourth, for the effective operation of the information disclosure system, department and staffing in charge are required.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.119-128
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• 2020

The aim of this paper is to investigate the level of intellectual capital disclosure (ICD) in commercial banks listed on the Indonesian Stock Exchange. This paper also observed the effects of ICD and corporate governance mechanism on market value. This study uses content analysis techniques to measure ICD. The paper provides a novel approach to measure the ICD quality in developing countries using a four-numerical coding system. Secondary data were obtained from the financial statements and annual reports of the banks for the period 2011-2014. The data from 31 banks were analyzed using ordinary least square regression. The study reports that the quality of intellectual capital disclosure in Indonesian commercial banks increase steadily. Narrative disclosure dominates the report of intellectual capital in Indonesian banks. The results indicate that the size of audit committee, frequency of audit committee meeting, and intellectual capital disclosure affect positively the market value. Overall, the results indicate intellectual capital disclosure is associated with the market capitalization; these findings indicate that the ICD is a consideration in a stock investment decision. While regulations in Indonesia regarding intellectual capital reporting are not conclusive yet, the information needs of stakeholders have encouraged companies to expand voluntary disclosure.

• The Korean Journal of Financial Management
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• v.26 no.3
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• pp.103-138
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• 2009

In this article we examine a unique data set of intraday fair disclosure(FD) releases to shed light on market efficiency within the trading day. Specifically, this paper analyze the response of stock prices on fair disclosure disseminated in real-time through KIND(Korea Investor's Network for Disclosure) on Korea stock exchange during the period from January 2003 to September 2004. We find that the prices of stock experiences a statistically and economically significant increase beginning seconds after the fair disclosure is initially announced and lasting approximately two minutes. The stock price responds more strongly to fair disclosure on smaller firm but the response to fair disclosure on the largest firm stock is more gradual, lasting five minutes. We also examine the profitability of a short-term trading strategy based on dissemination of fair disclosure. After controlling for trading costs we find that trader who execute a trade following initial disclosure generate negative profits, but trader buying stock before initial disclosure realize statistically significant positive profit after two minute of disclosure. Summarizing overall results, our evidence supports that security prices on Korea stock exchange reflects all available information within two minutes and the Korea stock market is semi-strongly efficient enough that a trader cannot generate profits based on widely disseminated news unless he acts almost immediately.

• Journal of Korean society of Dental Hygiene
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• v.22 no.3
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• pp.153-160
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• 2022

Objectives: This study tried to use information from the university information disclosure system as basic data to understand dental hygiene departments and search for development directions by analyzing major indicators through information disclosure data collection. Methods: Based on the information released from 2019 to 2021, 53 three-year universities with dental hygiene departments nationwide were analyzed based on data from the last three years of university alerts. Results: The indicators that the colleges with dental hygiene departments had higher averages than the overall junior colleges were: rate of levy with enrolled students within the quota, rate of faculty in full service, rate of lectures conducted by faculty in full service, employment rate, and annual scholarships per person. In the dental hygiene departments, acceptance rates of new students were 1.46-30.53 (average 10.24), admission quota was 27-160 (average 70), the number of continuing students was 39-515 (average 209), number of scholarships was 1,368,348.50 won-4,581,073.13 won (average 3,515,647.32 won) and the employment rate ranged from 57.6% to 98.9% (average 82.8%). Conclusions: In order for the departments of dental hygiene to be competitive, it is necessary for colleges to find ways to increase pride in, and satisfaction with their departments. After graduation, if the professional dental hygienist system is established and the legal role as a dental hygienist is expanded, it will be possible to move forward as a competitive department.

• The Journal of the Korea Contents Association
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• v.8 no.3
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• pp.215-224
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• 2008

For global companies that are going to raise funds from international capital markets or to which lots of foreign investment are being given, it is necessary to prepare consolidated financial statements. This study provides the results of some analyses in accordance with the system of consolidated financial statements disclosure. First, disclosing those statements with audit opinion reflected would provide useful reliable and financial information. Second, such disclosure as foresaid would meet international standards that consolidated financial statements are used as main financial statements and separate financial statements as auxiliary ones. The disclosure system would make it possible for domestic corporations to introduce international accounting standards earlier, especially from 2009, in accordance with the road map of those standards. Third, the system of consolidated financial statements disclosure would play an important role in promoting the implementation of consolidated taxation systems under which corporate tax is levied in accordance with consolidated balance sheet.

• Journal of Digital Convergence
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• v.11 no.12
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• pp.577-588
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• 2013

Main purpose of this study is to suggest improvement of environmental information disclosure system and to find out counterplan for hospitals based on literal review and 41 hospitals/clinic's environmental information data(2011) released by the Korean ENV-INFO SYSTEM. The research methodology used to analyze 18 items divided between 7 for compulsory and 11 for voluntary was primarily quantitative. Research subjects was comprised of 33 general hospitals, 6 hospitals and 1 clinic. Environmental information disclosure system needs to be improved as follows: (1) enlargement of citizen participation, (2) upgrade of 'Company Overview', (3) clear definition of items, (4) unifying measure unit, (5) close verification, (6) creating standards for additional informations. The following activities are critical for hospitals: (1) reliability enhancement of hospital's data, (2) reorganization strategy & green management system, (3) water/energy reduction data accumulation, (4) greenhouse gas emission reduction planning, (5) introduction of green purchase guidelines, (6) digital publication of environmental(sustainable) report.

• Journal of Korean Society of Archives and Records Management
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• v.21 no.3
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• pp.79-97
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• 2021

The public's interest in the information disclosure system is increasing daily in line with the democratic cause of a transparent government and demands of the people to build on their right to know. Meanwhile, as society develops, the importance of culture and art in the quality of life is also increasing. Under these circumstances, culture and arts institutions are seeking to contribute to the expansion of the people's participation by providing timely and useful information and programs with high interest. Accordingly, this study intends to propose customized information services by analyzing the user's needs for information on public institutions in culture and arts and reflecting on the information disclosure service. For this purpose, three public institutions of in the culture and arts will be selected as representative examples to collect and cross-analyze the list of disclosed information received by users over a year. Furthermore, the requirements for the automation and intelligence of information disclosure tasks were summarized, and specific improvement plans were proposed for customized information services.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.5 no.9
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• pp.1653-1667
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• 2011

Privacy is one of the most important and difficult research issues in ubiquitous computing. It is qualitative rather than quantitative. Privacy preserving mainly relies on policy based rules of the system, and users cannot adjust their privacy disclosure rules dynamically based on their wishes. To make users understand and control their privacy measurement, we present a scheme to quantize the personal privacy. We aim to configure the person's privacy based on the numerical privacy level which can be dynamically adjusted. Instead of using the traditional simple rule engine, we implement this scheme in a complex way. In addition, we design the scenario to explain the implementation of our scheme. To the best of our knowledge, we are the first to assess personal privacy numerically to achieve precision privacy computing. The privacy measurement and disclosure model will be refined in the future work.

• Information Systems Review
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• v.25 no.4
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• pp.205-231
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• 2023

The Information Security Management System (ISMS) is a protection procedure and process that keeps information assets confidential, flawless, and available at any time. ISMS-P in Korea and ISO/IEC 27001 overseas are the most representative ISMS certification systems. In this paper, in order to understand the relationship between ISMS certification and organizational characteristics, data were collected from Korea Internet & Security Agency (KISA), Ministry of Science and ICT, Information Security Disclosure System (ISDS), Financial Supervisory Service, Data Analysis, Retrieval and Transfer System (DART), and probit regression analysis was performed. In the probit analysis, the relationship with four independent variables was confirmed for three cases: ISMS-P acquisition, ISO/IEC 27001 acquisition, and both ISMS-P and ISO/IEC 27001 acquisition. As a result of the analysis, it was found that companies that acquired both ISMS-P and ISO/IEC 27001 had a positive correlation with the total number of employees and a negative correlation with business history. In addition, the improvement direction of the ISMS-P certification system and information security disclosure system could also be confirmed.