• 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.

• Journal of Korean Society of Archives and Records Management
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• v.17 no.3
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• pp.97-114
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• 2017

The purpose of this study is to analyze whether, in public organizations, a significant relationship can be found between transparency and information disclosure systems. The study also aims to analyze how the relationship has changed and whether political regimes and organization type matter for such changes. The meaning of information disclosure and the concept of transparency were reviewed through existing literature, the status of which was analyzed using related statistical data. Using a decade of disclosure rate and integrity index data from 2003 to 2013, the correlation between those two variables by political regimes and organization type was analyzed. To improve the information disclosure system and transparency in public organizations, ensuring the documentation of work process, providing the consumer with the information that he/she wants, and institutionalizing systems to evaluate transparency are important. The results of this study will be used as a basic material for understanding the relationship between the information disclosure system and transparency.

• KIEAE Journal
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• v.16 no.4
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• pp.63-69
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• 2016

Purpose: This preliminary study investigated a potential of the water wall systems that provide heat storage and natural lighting control simultaneously. Method: In order for transparency of the water wall to be controlled, the study first proposed two measures: to adjust transparency of the water wall; to control transparency of water wall surface. The performance of two measures then was verified and compared by experiments. In addition, a trade-off between heat collect and heat storage resulting from using additive for adjusting transparency was investigated. Result: The experiment showed that the two measures are similar in performance. The investigation of trade-off relation showed the additive should have the same heat storage as the water to prevent decrease in thermal performance of the water wall. As an economical measure to control transparency of the water wall, this study suggested a measure of secondary heat transfer systems using shading device that first absorbs solar radiation and then transfers heat to the water wall. The experiment show that performance of the proposed measure is similar to controlling transparency of water wall surface. In conclusion, it is expected that the performance of the water wall can be economically maximized by using the proposed mean in terms of heating, cooling and lighting energy saving.

• 제어로봇시스템학회:학술대회논문집
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• 2001.10a
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• pp.32.5-32
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• 2001

There has been many teleoperation systems handling the micro object. However, the stability problem for these systems has not been mentioned yet. Historically, Lawrence[1] proposed the Transparency-Optimized Architecture and passivity theorem for stability analysis of bilateral teleoperation. He claimed that unless the task(or environment) impedance contains significance inertial behavior, Passivity condition for Transparency-optimized architecture is not satisfied. In this paper we propose one method which satisfies passivity condition for the micro-teleoperation system handling a insignificant inertial object and is based on the structure of Lawrence and Hashtrudi-Zaad[2] and velocity-force scaling.

• Management & Information Systems Review
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• v.31 no.4
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• pp.1-32
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• 2012

The purpose of this study is to research systems about accounting transparency and to present how to introduce the standards in accounting unlisted small and medium sized companies. In Korea, the measures of enhancing accounting transparency of enterprises was mainly focused on the listed enterprises. On the contrary, the measures on enhancing accounting transparency of the SMEs was relatively insufficient This study researches systems regarding accounting transparency in Korea and reviewes the previous studies about the accounting transparency in small and medium-sized companies. This study also research other countries' accounting standards specialized only in the unlisted small and medium sized companies in order to establish accounting standards in the unlisted small and medium sized companiesin Korean For the new accounting standards for SMEs, this study suggests both strenghtening part and alleviating one, comparing to the current enterprise accounting standards. Each has three points to discuss. For the alleviating part, those standards should be simple, understandable and fit to the incumbent tax law. For the enforcement part, those standards should stand with the accounting reality of the small and midium sized companies, and it should also contains detailed expressions of the accounting transparency and managerial accounting.

• 제어로봇시스템학회:학술대회논문집
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• 2002.10a
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• pp.117.2-117
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• 2002

In this paper, a software framework is proposed for the personal robot located on home network. The proposed software framework is divided into four layers-a transparency layer, a behavior layer, a distributed task layer, and a mission scenario layer. The transparency layer consists of a virtual machine for platform transparency, and a communication broker for communication transparency among behavior modules. The communication architecture includes both server/client communication and publisher/subscriber communication. A mission scenario is assumed to be a composition of sequentially planned distributed tasks. In addition to the software framework, a new concept, personal robot design cent...

• Proceedings of the Korean Institute of Intelligent Systems Conference
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• 2003.09a
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• pp.376-379
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• 2003

In this paper we describe DCClass, a tool for fuzzy information granulation with transparency constraints. The tool is particularly suited to solve fuzzy classification problems, since it is able to automatically extract information granules with class labels. For transparency pursuits, the resulting information granules are represented in form of fuzzy Cartesian product of one-dimensional fuzzy sets. As a key feature, the proposed tool is capable to self-determining the optimal granularity level of each one-dimensional fuzzy set by exploiting class information. The resulting fun information granules can be directly translated in human-comprehensible fuzzy rules to be used for class inference. The paper reports preliminary experimental results on a medical diagnosis problem that shows the utility of the proposed tool.

• Journal of Distribution Science
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• v.12 no.10
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• pp.47-56
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• 2014

Purpose - This study aims to eradicate and halt the continuous life cycle of corruption. Only when ethical management policies are implemented can the business ethics system be effective and transparent. Research design, data, and methodology - The analyses and legislative measures designed by these organizations and countries were based on solid research, uncovered during my visits and interviews conducted with businessmen in those countries. Results - The main focus of in this study is as follows: First, to introduce the programs of UN, OECD, OAS, USA, and Asian countries noted for business ethics and transparency policies; Second, to define each function and problem of these countries' anti-corruption systems, including the U.S. federal government, and to examine Chinese trends. Conclusions - Ethical managements are necessary to improve business ethics. This study suggests four related areas for the purpose of discouraging bribery and corruption; these are improving global corporate governance standards, increasing financial transparency, improving good governance in the public service of the OECD member countries, and focusing on not only the supply side but also the demand side of the corruption market.

• Journal of Contemporary Eastern Asia
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• v.16 no.1
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• pp.48-68
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• 2017

Manual elections processes in Egypt have several negative effects; that mainly leads to political corruption due to the lack of transparency. These issues negatively influence citizen's participation in the political life; while electronic voting systems aim to increase efficiency, transparency, and reduce the cost comparing to the manual voting. The main research objectives are, finding the successful factors that positively affects E-voting implementation in Egypt, in addition of finding out the reasons that keep Egyptian government far from applying E-voting, and to come up with the road map that Egyptian government has to take into consideration to successfully implement E-voting systems. The findings of the study suggest that there are seven independent variables affecting e-voting implementation which are; leadership, government willingness, legal framework, technical quality, awareness, citizen's trust in government and IT literacy. Technology-Organization-Environment (TOE) theory was used to provide an analytical framework for the study. A quantitative approach (i.e., survey questionnaire) strategy was used to collect data. A random sampling method was used to select the participants for the survey, whom are targeted voters in Egypt and have access to the internet, since the questionnaire was distributed online and the data is analyzed using regression analysis. Practical implications of this study will lead for more citizen participation in the political life due to the transparency that E-voting system will create, in addition to reduce the political corruption.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.14 no.9
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• pp.2127-2133
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• 2010

In this paper, we proposed an architecture for supporting sensor transparency in sensor node operating systems, design the standard APIs (Application Programming Interfaces) and sensor device abstraction to provide the sensor transparency and implemented the sensor transparency in the TinyOS, the most well known sensor node operating system. With the proposed sensor node operating system which can support the sensor transparency, application developers can develop the target applications independent to each sensor device by using the standard APIs provided by the sensor node operating system and the sensor device manufacturers also can develop sensor device drivers by using the standard hardware interfaces and HAL (Hardware Adaptation Layer) interfaces independent to the specific hardware platform of sensor nodes.