• Journal of Korean Society of Industrial and Systems Engineering
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• v.23 no.58
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• pp.1-16
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• 2000

To develop a generic ERP(Enterprise Resource Planning) system which can accommodate various types of manufacturing enterprises, object-oriented methods are commonly applied from analysis to implementation. The objective of OO-ERP (Object-Oriented ERP) systems is the reusability of business objects(components). In practice, one of the critical features for the reusable OO-ERP system would be the capability of interfacing with distributed, heterogeneous data repositories. Consequently, it is essential to provide data repository transparency in OO-ERP systems - business objects do not take care of the locations and types of data repositories. In this paper, we propose Data Object Layer(DOL) that supports such transparency. DOL is a horizontal component through which OO-ERP systems can be seamlessly connected with diverse data repositories.

• Management & Information Systems Review
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• v.31 no.3
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• pp.117-139
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• 2012

The purpose of this study is to examine of transparency and Corporate Social Responsibility(CSR) on financial performance and firm value. The empirical results are as follows: First, we finds that ROA showed significant effect of all transparency measures exception QAS measure and Tobin's Q showed significant effect of CITSA, SCTSA, SETR and SATSA. Second, 'Total-ROA' and 'ROA' models showed significant positive effects of lnCSR(TranD${\times}$lnCSR) and ROA, also 'Total-Tobin's Q' and 'Tobin's Q' model had same results. Consequently, this study results had that The firms with higher transparency and higher CSR exhibit better financial performance and firm value.

• 제어로봇시스템학회:학술대회논문집
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• 2001.10a
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• pp.25.5-25
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• 2001

A haptic interface can be a passive system with virtual coupling as a filter virtual coupling has been designed for satisfying passivity. However, it affects transparency of haptic interface as well as stability. This paper suggests new design criterion of a haptic interface controller by considering transparency. As a result, sampling time and the range of impedance or admittance should be considered as well as virtual coupling for desired performance of hapticdisplay. And experiments show that the suggested design criterion can be applied successfully for desired performance.

• The Journal of Information Systems
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• v.32 no.3
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• pp.85-116
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• 2023

Purpose The importance of data as a key resource of the intelligence revolution is being highlighted, among all those phenomena MyData is attracting attention as a key concept by organizations and individuals that eventually leads the data economy. In this regard, this study was started to contribute to the successful settlement and continuous growth of the domestic MyData industry, which has just entered the system. Design/methodology/approach To develop and test all proposed casual relationships within the research model, we used the Value-Attitude-Behavior(VAB) model as a basic framework. A total of 385 copies were used for the final analysis, and for SPSS 25.0, MS-Excel 2016, and AMOS 24.0 to summarize respondent demographic characteristics, measurement model, and structural model. Findings Findings show that all proposed hypotheses were supported with the exception of the moderating effect of organizational information transparency between data controllability and perceived value, and between data controllability and attitude toward MyData service.

• The Journal of Information Systems
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• v.33 no.2
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• pp.105-124
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• 2024

Purpose This study aims to propose a blockchain-based platform that can guarantee enhanced trustworthiness in corporate ESG efforts, demanded by global ESG initiatives such as GRI and TCFD. Blockchain technology, recognized for its transparency and data immutability, can contribute to building trust in ESG disclosures, meeting the data transparency verification needs required by these initiatives. This research also explores the use of NFTs representing unique ESG efforts by companies, helping them in organizing and sharing ESG information with investors and consumers. Design/methodology/approach This study utilizes Hyperledger Fabric, a permissioned blockchain known for its enhanced transparency, scalability, and suitability for business transactions, to develop a blockchain platform for managing and disclosing ESG information assets in a trustworthy manner. Furthermore, it introduces the concept of ESG NFTs as a more reliable method for conveying ESG information to stakeholders, where ESG NFTs undergo verification process by third-party authenticators and evaluation by independent evaluators for credibility of ESG disclosure. Findings The use of NFTs, which has been predominantly intended for market trading in public blockchain, offers a credible means of disseminating corporate ESG status and evaluations in a permissioned blockchain, better fit for business transactions. By representing information assets as NFTs, which are tamper-proof and establish clear ownership, the proposed platform enables effective management of ESG-related information assets.

• Journal of the Korea Society of Computer and Information
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• v.26 no.11
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• pp.233-236
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• 2021

Recently, the Justice Party is pushing for legislation of a bill called the Algorithm Transparency Act. The bill is a revision to the Information and Communication Network Act proposed by Rep. Ryu Ho-jung on June 25, 2021, and aims to form a separate committee under the Korea Communications Commission to ask organizations operated for profit to search algorithms and explain the principles of arrangement. Currently, Korea treats algorithms as corporate secrets and does not disclose them, while the European Union (EU) implements the Personal Information Protection Regulations (GDPR) in relation to algorithm regulations. Therefore, this study summarizes the main contents of the Algorithm Transparency Act currently proposed to the National Assembly and reviews the current status of algorithm-related laws and systems in the European Union (EU) and the improvement of algorithm transparency.

• Journal of Information Processing Systems
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• v.13 no.2
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• pp.340-347
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• 2017

A watermark is a signal added to the original signal in order to preserve the copyright of the owner of the digital content. The basic challenge for designing a watermarking system is a dilemma between transparency and robustness. If we want a higher rate of transparency, there has to be a compromise in terms of its robustness and vice versa. Also, until now, watermarking is generalized, resulting in the need for a specialized algorithm to work for a specialized image processing application domain. Our proposed technique takes into consideration the image characteristics for watermark insertion and it optimizes transparency and robustness. It achieved a 99.98% retrieval efficiency for an image blurring attack and counterfeits other attacks. Our proposed technique counterfeits almost all of the image processing attacks.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.315-322
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• 2020

This study investigates the application of management information systems to the quality of local government financial reports, especially the principle of transparency and the law of accountability, which have been measures of financial statement performance evaluation. The study was conducted in Enrekang Regency, Indonesia, which, based on the results of the examination, the Supreme Audit Board reported the status of Disclaimer, Fair with Exceptions, and Fair without Exceptions for three years each. This study used a sample of 35 respondents, finance department employees who worked on local government financial reports. Descriptive quantitative data were collected using a questionnaire instrument, then with the assistance of the Program Solution and Product Statistics (SPSS) Program, data were processed to test hypotheses. The results showed that the use of management information systems based on information and communication technology (ICT) had a significant influence on the quality of local government financial reports. The findings of this study indicate that the application of ICT-based management information systems affects the accountability and transparency of local government financial reports. This finding is reinforced by the use of the principles of government agility in the form of government apparatuses that apply responsive dexterity, flexibility agility, and competency agility.

• The Journal of Society for e-Business Studies
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• v.18 no.2
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• pp.279-299
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• 2013

The problem of choosing the right product that will best fit a consumer's taste and preferences extends to the field of electronic commerce. However, e-commerce has been able to create a technological proxy for the social filtering process, known as online recommender systems (RSs). RSs aid users in filtering products and decisions on matters relating to personal taste. RSs have the potential to support and improve the quality of the decisions consumers make when searching for and selecting products and services online. However, most previous research on RSs has focused on the accuracy of the algorithms, with little emphasis on user interface and perspectives. This study identified transparency and feedback as possible ways to effectively evaluate RSs from the user's perspective. Thus, this research focused on examining and identifying the roles of transparency and feedback in recommender systems and how they affect users' attitudes toward the system. Results of the study showed that both transparency and feedback positively and significantly affected perceived trust, perceived value of the process, and perceived enjoyment. Furthermore, we found that perceived trust, perceived value of the process, and perceived enjoyment positively and directly affected users' intentions to use/reuse a recommender system.

• Information Systems Review
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• v.15 no.1
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• pp.45-68
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• 2013

Despite improved technologies, procedures, and regulations, consumers are still uncertain about purchasing online. The objective of this study is to understand uncertainty factors in online shopping and their relationships with the consumers' intention to purchase. For this objective we derived seller anonymity, lack of product transparency, and lack of process transparency as uncertainty factors from previous researches which may affect consumers' perceived uncertainty on online shopping. Then, a causal model was developed to conceptualize the relationships between these uncertainty factors as antecedent variables and consumer's intention to purchase as consequent variable with perceived uncertainty as an intermediary variable. Purchase involvement was used as a moderating variable on the relationship between perceived uncertainty and the intention to purchase online. The model was tested empirically to find meaningful relationships among these variables. The findings indicate that all antecedent variables affect perceived uncertainty significantly and perceived uncertainty negatively affects consumers' intention to purchase. Moreover, the results of analysis show purchase involvement has a significant moderating effect on the relationship between perceived uncertainty and intention to purchase online.