• 제목/요약/키워드: Risk Disclosure

검색결과 124건 처리시간 0.032초

정신건강의학과 임상 및 연구에서 이해 상충 관련 문제 (Issues of Conflict of Interest in Psychiatric Research and Practice)

  • 신은희;임세원
    • 대한불안의학회지
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    • 제11권2호
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    • pp.114-119
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    • 2015
  • A conflict of interest is usually defined as a set of circumstances that creates a risk that professional judgments or actions regarding a primary interest will be unduly influenced by a secondary interest. In general, a conflict of interest can be classified as either a financial or a non-financial one. A financial conflict of interest reportedly occurs frequently in medical (and psychiatric) research and practice and is associated with a greater likelihood of reporting results favorable to the intervention being studied. A non-financial conflict of interest may occur in psychiatric research and practice as a result of the so-called "allegiance effect." It is very important that clinicians and researchers in the field of psychiatry be aware that their field is vulnerable to both financial and non-financial conflicts of interest. Considering that it is impossible in modern psychiatry to be completely free from possible conflicts of interest, the best way to manage a conflict of interest is disclosure based on the principles of transparency. Actions that might lead to conflicts of interest should be avoided as much as possible.

Political Connections and CSR Disclosures in Indonesia

  • SARASWATI, Erwin;SAGITAPUTRI, Ananda;RAHADIAN, Yan
    • The Journal of Asian Finance, Economics and Business
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    • 제7권11호
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    • pp.1097-1104
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    • 2020
  • This research seeks to provide evidence about how political connections, proxied by government ownership and the existence of politically connected board members, affect the extent of corporate social responsibility (CSR) disclosures in Indonesian listed companies. This research uses the legitimacy theory as a basis for explaining management's motivation for disclosing its CSR. The sample consists of 131 firm-year observations from 38 non-financial public companies that published sustainability reports from 2013 to 2017. We measured the CSR disclosures using a disclosure checklist on the sustainability reports. We subsequently processed the data using a random effect (RE) linear regression. The result shows that CSR disclosures were greater in government-owned companies but lower in companies that have politically connected board members. The results support the legitimacy theory that the government intends to demonstrate legitimate national economic and political conditions by showing that government-owned companies are sustainable. However, CSR disclosures seem to have a substitutive relationship with the existence of politically connected board members, since those political connections may protect the company from public pressure and/or the risk of litigation, reducing the need for CSR disclosures. This research provides evidence that different types of political connections may have different impacts on corporate disclosures.

개인정보 유출 방지를 위한 명함 자동화 설계 연구 (Cards Automated Designed Research for Personal Information Leak Prevention)

  • 박종열;박대우
    • 한국정보통신학회:학술대회논문집
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    • 한국정보통신학회 2015년도 추계학술대회
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    • pp.275-277
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    • 2015
  • 본 연구는 명함 제작할 때 인쇄 기획사 컴퓨터에 명함신청 정보가 파일로 저장되어 있어 개인 정보 유출의 위험성이 항상 존재한다. 명함신청 파일에 들어가는 조직정보, 이름, 휴대폰번호, 이메일 주소 등의 정보는 암호화 되어 있지 않아 쉽게 접근이 가능하다. 이 연구에서는 명함신청의 프로세스를 자동화 하여 명함신청 파일에 들어가는 정보를 암호화 하고 명함 신청 프로세스를 간소화 하여 담당자의 업무를 최소화 하고 인쇄소와 직접적으로 연계하여 명함 인쇄 완료 후에 인쇄 파일을 자동으로 삭제하는 방법을 연구 한다.

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Sellers' Economic Incentives to Disclose Negative Information in Online Markets

  • HUH, Seung
    • 융합경영연구
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    • 제9권2호
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    • pp.33-43
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    • 2021
  • Purpose: This study aims to verify sellers' economic incentives for voluntarily disclosing negative information in online markets and provide practical guidelines to online sellers in terms of whether, when, and how sharing low quality to buyers increase sales. Research design, data and methodology: Our model examines the number of bidders in Internet auctions to measure potential demand and uses count data analysis following previous studies that have also analyzed the number of bidders in auctions. After checking over-dispersion and zero-inflation in our data, we have run a Poisson regression to analyze the effect of sharing negative information on sales. Results: This study presents a counterintuitive result that low-quality sellers can increase their demand by fully disclosing negative information in an online market, if appropriate risk-reducing methods are employed. Our finding thus shows that there exists economic incentive for online sellers to voluntarily disclose negative information about their products, and that the context of transactions may affect this incentive structure as the incentive varies across product categories. Conclusions: As the positive impact of disclosing negative information has rarely been studied so far, this paper contributes to the literature by providing a unique empirical analysis on the impact of sellers' honesty on sales. By verifying economic incentives of disclosing low quality with actual online sales data, this study suggests practical implications on information disclosure strategy to many online sellers dealing with negative information.

The Effect of Inaccurate Quality Signaling under Information Asymmetry

  • Seung Huh
    • 아태비즈니스연구
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    • 제14권1호
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    • pp.231-246
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    • 2023
  • Purpose - This study attempts to provide a new theoretical perspective on the quality signaling and its impact on a market under information asymmetry, focusing on how the accuracy and the cost of quality signaling affect sellers' and buyers' profit, suggesting appropriate designs of quality signaling methods which mitigates information asymmetry. Design/methodology/approach - In order to examine the effect of quality signaling on strategic interactions within the market, we establish an analytic model where market outcomes are determined by seller's quality claim and price, and buyers are risk-neutral. By investigating this analytic model through relevant game trees, we find the subgame perfect Nash equilibria of the market and predict related market outcomes based on sellers' quality signaling strategy. Findings - Our analytic model shows counterintuitive results that seller profit will be the lowest with inaccurate quality signaling and the highest with no quality signaling, mostly due to the certification cost. Consequently, sellers should proceed with caution if the quality signaling is less than accurate, as it may backfire. We believe that this is due to the fact that the inaccuracy of quality signaling causes some confusion and uncertainty in both sellers and buyers' decision to maximize profit, making it hard for sellers to predict buyers' behavior. Research implications or Originality - Although the sources and types of quality signaling errors have been investigated in the literature, there has not been satisfactory understanding regarding how inaccuracy of quality certification affects specific market outcomes. We expect that our theoretical model would provide important implications on how to utilize quality signaling to solve adverse selection issues in markets under information asymmetry.

The Effect of the Contingent Liabilities Caused by Project Financing of the Domestic Construction Firms

  • Kang, Namhee;Kim, Hyunjung;Choi, Jaehyun
    • 국제학술발표논문집
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    • The 6th International Conference on Construction Engineering and Project Management
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    • pp.683-684
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    • 2015
  • Project Financing (PF) is the long-term financing of infrastructure and industrial projects based upon the projected cash flows of the project rather than the balance sheets of its sponsors. However, the financial institution, the subject of financing in the case of PF in Korea, the lack of validation system of business, rather than to assess the feasibility of the project, requested a credit reinforcement to the construction company, the fact is Construction Company on loans of the employer is the guarantor or debt argument commitments accordingly. As a result, PF contingent liabilities, which are indirect debt, are triggered in the construction company, not included in the financial statements, along with the disclosure standards established according to 2009 PF contingent liabilities, and major can be a management item. In this study, PF contingent liabilities is of Pearson of the index and the PF debt ratio showing the main financial ratios and risk by classifying the credit rating and contractors Ranking of construction companies in order to analyze the impact on the financial condition of the company was performed correlation analyzes, through the Pearson correlation coefficient analysis indicated quantitative or negative relationship to derive the explicit indication.

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Clustering-Based Federated Learning for Enhancing Data Privacy in Internet of Vehicles

  • Zilong Jin;Jin Wang;Lejun Zhang
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제18권6호
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    • pp.1462-1477
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    • 2024
  • With the evolving complexity of connected vehicle features, the volume and diversity of data generated during driving continue to escalate. Enabling data sharing among interconnected vehicles holds promise for improving users' driving experiences and alleviating traffic congestion. Yet, the unintentional disclosure of users' private information through data sharing poses a risk, potentially compromising the interests of vehicle users and, in certain cases, endangering driving safety. Federated learning (FL) is a newly emerged distributed machine learning paradigm, which is expected to play a prominent role for privacy-preserving learning in autonomous vehicles. While FL holds significant potential to enhance the architecture of the Internet of Vehicles (IoV), the dynamic mobility of vehicles poses a considerable challenge to integrating FL with vehicular networks. In this paper, a novel clustered FL framework is proposed which is efficient for reducing communication and protecting data privacy. By assessing the similarity among feature vectors, vehicles are categorized into distinct clusters. An optimal vehicle is elected as the cluster head, which enhances the efficiency of personalized data processing and model training while reducing communication overhead. Simultaneously, the Local Differential Privacy (LDP) mechanism is incorporated during local training to safeguard vehicle privacy. The simulation results obtained from the 20newsgroups dataset and the MNIST dataset validate the effectiveness of the proposed scheme, indicating that the proposed scheme can ensure data privacy effectively while reducing communication overhead.

스마트폰의 위치기반 서비스가 사용자 만족과 추천의도에 미치는 영향 (Factors Influencing on User Satisfaction and Recommendation Intention in Location Based Service of Smartphone)

  • 남수태;김도관;진찬용
    • 한국정보통신학회:학술대회논문집
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    • 한국정보통신학회 2013년도 추계학술대회
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    • pp.207-210
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    • 2013
  • 스마트폰의 급격한 확산은 우리 일상생활에 패러다임을 바꾸어 놓고 있다. 스마트폰 이용자는 경제활동 인구의 99% 이상이 사용하고 있으며 초기 형성단계를 지나 포화상태에 도달한 것으로 전문가들은 내다보고 있다. 스마트폰은 PC와 유사한 수준의 고기능 환경구현이 가능한 범용 운영체제를 탑재하고 있다. 또한, 다양한 응용프로그램을 설치하거나 삭제할 수 있는 확장성이 뛰어난 이동통신 단말기이다. 이러한 확장성은 애플리케이션 스토어를 통해 다양한 응용 프로그램을 사용할 수 있다. 그뿐만 아니라 위치를 기반으로 한 다양한 서비스도 가능하다. 그런데 이러한 서비스는 장점도 많지만, 개인정보 유출이나 프라이버시 침해라는 단점도 가지고 있다. 본 연구는 스마트폰의 위치기반 서비스가 인지된 가치와 인지된 위험에 미치는 영향 요인을 알아보고자 한다. 또한, 인지된 가치와 인지된 위험이 만족과 추천의도의 인과관계를 알아보고자 한다. 결과를 바탕으로 연구의 한계와 시사점을 제시하고자 한다.

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프랜차이즈 산업의 산업재해 현황 및 유해위험 요인에 대한 개선방안 조사 (Analyzing the Status of Industrial Accidents and Investigation of Improve Methods of Hazard Factors in Franchise Industry)

  • 이아란;변정환;이경선
    • 한국안전학회지
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    • 제39권3호
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    • pp.36-49
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    • 2024
  • Article 79 of the Occupational Safety and Health Act mandates franchise headquarters with over 200 franchises to implement industrial accident prevention measures. Notably, the franchise business information provision system designates restaurants and wholesale/retail as the primary categories for information disclosure, with convenience stores classified as secondary. This study aims to identify law-regulated franchise headquarters and franchises and analyze industrial accidents within these sectors. Furthermore, it seeks to investigate adverse risk factors for individual processes across major industries. Pertinent franchise headquarters and franchises were discerned using the Fair Trade Commission's business information system. Data regarding the status of industrial accidents, as published by the Ministry of Employment and Labor, was leveraged in the analysis of industrial accidents. Additionally, a survey was conducted to derive detrimental factors for each process in major industries. The inquiry revealed a total of 7 wholesale and retail franchise headquarters subject to the law, along with 126 within the restaurant industry. Overall, there were 50,488 franchises in the wholesale and retail sector, and 71,283 in the restaurant business. Risk factors and improvement measures for industrial processes were determined for five industries: convenience stores, Korean food restaurants, coffee places, pizza eateries, and chicken vendors. Locating the currently developed safety and health program establishment guide proves to be challenging. Moreover, utilizing it can be difficult due to the industry-specific content, further complicated by the prevalence of franchise stores featuring numerous small businesses. Therefore, this study highlights the imperative need to develop guidelines that incorporate preventive measures tailored to each industry.

텍스트 마이닝을 활용한 국내 제약·바이오 업종의 EU 공급망 실사법 대응 방안 연구 (A Study on the Countmeasures of the Korean Pharmaceutical/Bio Industry to the EU Corporate Sustainability Due Diligence Directive, by using Text Mining)

  • 김소리;기준학
    • 경영정보학연구
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    • 제26권1호
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    • pp.93-117
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    • 2024
  • EU는 2022년 2월, 기업 공급망의 환경·인권 리스크 실사 이행 및 정보공시를 의무화하는 EU 기업 지속가능성 실사 지침(EU Corporation Sustainability Due Diligence Directive) 초안을 발표하였다. 추후 해당 지침의 최종안이 확정 및 발효되면 EU 회원국은 2년 내에 이를 자국법으로 제정하여야 한다. 본 연구에서는 EU가 요구하는 공급망 실사 의무 요건에 대한 13개 국내 제약·바이오 기업의 대응 현황을 살펴보고, 환경·인권 영향 관리를 잘하고 있다고 평가받는 13개 글로벌 선진 기업의 대응 현황과 비교 분석하였다. 비교 분석을 위해 R을 활용해 텍스트 마이닝 분석을 수행하였다. 기본적인 단어빈도와 동시출현단어를 분석하였고 Latent Dirichlet Allocation 기법을 적용해 토픽 모델링을 수행하였다. 분석 결과, 선진 기업 대비 국내 제약·바이오 기업은 부정적 이슈의 식별 및 보고 체계와 공급망 실사 이행 프로세스가 미흡하며, 환경·인권 정보공시를 위한 데이터 관리 고도화가 필요한 것으로 나타났다. 또한 국내 제약·바이오 기업은 단순히 자금 지원 등의 수준을 넘어 중소기업 공급망이 가진 리스크를 체계적으로 파악하고, 이를 저감할 수 있는 차별화된 지원방안을 마련하여야 할 것으로 판단된다. 정부 역시 전문가 컨설팅, 재원 지원 등 국내 제약·바이오 기업 공급망 실사 대응 역량 강화를 위한 지원과 함께 우리나라의 독자적인 공급망 환경·인권 관리제도 의무화 시행을 통해 정책적인 뒷받침을 강화할 필요가 있다.