• The Journal of Information Systems
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• v.14 no.1
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• The Journal of Information Systems
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• v.23 no.4
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• pp.119-145
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• 2014

Under the premise that information privacy concerns can atrophy e-commerce by causing particular behaviors of Internet users, this study focused on exploring the causes of information privacy concerns, the related information privacy protective responses of Internet users, and measures for alleviating the information privacy concerns. This study is based on the 'principal-agent theory,' and established the following as factors that cause information privacy concerns of Internet users: perceived information non-transparency; perceived action uncertainty. Also, the information privacy concerns caused by the factors were established as the cause of information privacy protective responses of Internet users. Also, the concept of 'signaling' and 'incentive,' which were presented to solve the adverse selection and moral hazard issue in the host-agent theory, was introduced to establish the following as factors that alleviate information privacy concerns: trust; informativeness. Those factors were included in the research model to conduct an empirical analysis. The analysis has revealed that both the perceived information non-transparency (p<0.01) and perceived action uncertainty (p<0.01) as to websites had a significant impact on information privacy concerns. Also, information privacy concerns of Internet users (p<0.01) had a significant impact on their information privacy protective responses who strive to protect their personal information. In addition, when trust and informativeness, which were established as factors that can alleviate information privacy concerns, were empirically analyzed, trust and informativeness had the effect of alleviating information privacy concerns. Based on the findings, the following was confirmed: Boosting the trust of Internet users in websites and offering useful information related to personal data can play a key role in alleviating the information privacy concerns of Internet users.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.623-635
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• 2021

The purpose of this research is to examine the impact of information risk on the Cost of Equity (COE) and whether the risk of a stock price crash mediates the relation between information risk and COE. To test the dynamic nature of the proposed model, the two-step system GMM dynamic panel estimators are applied to all the non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2007- 2018. The results of this study show that all three types of information risk, as well as the risk of the share price crash, increases the COE. The crash risk strengthens the impact of information risk on the COE. Moreover, these three information risks are correlated with each other and an increase in information quality reduces the effect of asymmetric information and improves the investor interpreting ability, while an increase in private information decreases the transparency. The finding is crucial for asset pricing, portfolio management, and information disclosure. This study contributes to the literature by providing novel findings on the impact of three different types of information risk, i.e. private information, quality of information, and transparency of information on the COE as well as whether crash risk mediates the relationship.

• Journal of Sensor Science and Technology
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• v.22 no.1
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• pp.49-53
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• 2013

In this paper, we proposed a laser-based non-contact temperature measuring method for high speed rotating polycarbonate (PC) disk using transparency change of thermocolor. The thermocolor has abilities to change color and transparency due to a change in temperature. The thermocolor is applied on one side of polyvinylidene fluoride (PVDF) membrane. The thermocolor applied membrane is attached to inside of reaction chamber in disk. An optical system consisted of a laser beam radiator and a laser photometer is installed. Laser is irradiated at the bottom side of disk and the transmitted laser beam is detected by the laser photometer at the opposite side of disk. During the disk is rotating, laser is irradiated and detected simultaneously. The laser photometer senses the transmitted laser power and generates voltage as output. The temperature of disk can be detected during the disk is rotating up to 3000 RPM.

• Journal of Information Technology Services
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• v.21 no.3
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• pp.105-116
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• 2022

The purpose of this study is to provide basic data to present the direction of donation collection activities of non-profit organizations after the COVID-19 crisis by examining the perception of donations from the general public's perspective. The researchers conducted a convenience sampling of general citizens in South Korea, and the survey had been taken by sending e-mails for two weeks from November 11 to November 24, 2020. The total number of questionnaires that we send were 397, however 314 questionnaires were used for analysis, excluding 83 questionnaires that seemed insincerely marked. According to analysis result, non-profit organizations need to strengthen their digital capability in response to the changes in the fund-raising methods in the era of digital transformation. In addition, these factors such as transparency, accountability, and the interaction with donors for sustaining and improving their loyalty are turned out to be crucial. We hope that the results of this study will present the direction of the donation collection strategy of non-profit organizations and be used as basic data for further research.

• Journal of the Korea Convergence Society
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• v.10 no.1
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• pp.227-238
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• 2019

In this study, we investigate the effects of disclosure and high-quality audit on donations to charitable organizations in Korea. We find that the mandatory disclosure of financial information and high-quality audit is significantly and positively related to donations to charitable organizations. We also find that charitable organizations audited by Big 4 audit firms have greater likelihood to receive more donations, compared to those audited by non-Big 4 audit firms. Furthermore, we find that those positive associations are more pronounced for smaller charitable organizations. Collectively, those results imply that, as in the profit-making sector, disclosure and high-quality audit play a critical role in enhancing accountability and transparency of financial reporting and revenue for charitable organizations.

• Journal of the Korean Graphic Arts Communication Society
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• v.28 no.2
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• pp.13-30
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• 2010

Existing domestic ink market had some problem because of dependence on CPP import, increasing cost, competitive price. For this reason, previous speed of research and developments are very slow. Therefore, develop the new waterborne type of non-chlorine resin, enhance the nation's position with manufacturing outstanding products. Through this thesis, the purpose is mix the polar resin and non-chlorine resin with many proportion and manufacturing better product than existing resin. Pilot production samples have run the test of adhesion, transparency, water resist and resist high pressure car washing. In conclusion, this thesis found that mix acryl Urethane resin and Non-Chlorine resin is the optimum condition.

• Proceedings of the Korean Society of Computer Information Conference
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• 2022.07a
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• pp.153-154
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• 2022

본 논문에서는 블록체인 기반의 투명성/신뢰성을 제공하는 조작 불가능한 확률 제어 시스템을 제안한다. 해당 시스템은 클라이언트에 의해 질의 된 확률값을 블록체인상에서 산출해냄으로써, Legacy 시스템 아키텍처의 한계인 조작 가능성을 원천적으로 배제할 수 있다. 이는 블록체인 참여 노드 간의 데이터를 동일하게 공유하여 투명성을 확보하고, 이를 기반으로 데이터에 대한 신뢰성을 확보한 확률 제공 기능이다. 특히 해당 시스템은 Private/Permissioned 구조 기반의 블록체인 네트워크를 기반으로 운영 노드에 의해서 유지/관리되어 별도의 트랜잭션 수수료가 블록체인상에서 발생하지 않는다. 또한 Public Blockchain 메인 네트워크상의 미래 블록에 대한 정보를 확률값 산출 Seed에 활용함으로써, Non-deterministic 한 환경을 제공한다. 이는 클라이언트가 확률 질의에 대한 검증 과정을 직접 수행하거나 Third-party 검증을 통해 확률값에 대한 조작 여부를 확인할 수 있다.

• Management & Information Systems Review
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• v.4
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• pp.611-629
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• 2000

In the legislation interpretation and fundamental viewpoint about the legal system of insider trading, Japan strictly legislate under the proposition, the principle of 'nulla poena,' adopted 'the principle of limited enumeration,' and United states, under 'the principle of comprehension,' has entrusted courts with establishment of concrete concepts and standard, so the courts are very flexible in determining the range of insiders and the importance of inside information to show a strong will to eradicate insider trading. Korea has a legislative position of 'the principle of limited indication' which has been created by the negotiation between those principles of United states and Japan. Though this court has interpreted insider trading, insider trading using non-disclosed information has increased lately, needing the strengthening of its regulations. However, this shows us that sophisticate the regulations may be, the exposure of insider trading has limitations. The most important thing is to change recognition for transparency of the securities market, security of investors and to establish the atmosphere which is that fair stock trading made in a sound capital market to raise funds for corporation. The policies of improving unfair trading, self-regulation bodies, raising the transparency and legality of procedures of supervision and monitoring and applying 'compliance program' to stock companies are very needed to eliminate unfair trading in the securities market and establish the order of trading.

• Proceedings of the Korean Society of Computer Information Conference
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• 2023.07a
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• pp.447-450
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• 2023

Blockchain technology has paved the way for the rise of non-fungible tokens(NFTs) in recent years. NFTs enable the unique ownership of digital assets and harness the power of blockchain's transparency and decentralization. However, existing NFT platforms often pose barriers to entry for the public due to their technical complexity and high issuance costs. To address the problem, this paper proposes a user-friendly NFT platform with a simplified issuance process. A home page is created to allow easy NFT issuance for anyone. These advancements are expected to foster the growth of the NFT market and facilitate the development of new business models.