• 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.

• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• International Journal of Internet, Broadcasting and Communication
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• v.16 no.1
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• pp.203-214
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• 2024

This study seeks to provide implications for domestic-related policies through exploratory analysis research to support AI-based policy decision-making. The following should be considered when establishing an AI-based decision-making model in Korea. First, we need to understand the impact that the use of AI will have on policy and the service sector. The positive and negative impacts of AI use need to be better understood, guided by a public value perspective, and take into account the existence of different levels of governance and interests across public policy and service sectors. Second, reliability is essential for implementing innovative AI systems. In most organizations today, comprehensive AI model frameworks to enable and operationalize trust, accountability, and transparency are often insufficient or absent, with limited access to effective guidance, key practices, or government regulations. Third, the AI system is accountable. The OECD AI Principles set out five value-based principles for responsible management of trustworthy AI: inclusive growth, sustainable development and wellbeing, human-centered values and fairness values and fairness, transparency and explainability, robustness, security and safety, and accountability. Based on this, we need to build an AI-based decision-making system in Korea, and efforts should be made to build a system that can support policies by reflecting this. The limiting factor of this study is that it is an exploratory study of existing research data, and we would like to suggest future research plans by collecting opinions from experts in related fields. The expected effect of this study is analytical research on artificial intelligence-based decision-making systems, which will contribute to policy establishment and research in related fields.

• Transactions on Control, Automation and Systems Engineering
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• v.4 no.1
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• pp.38-42
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• 2002

Conditions are discussed for operating a dissymmetric human master-small (or micro) slave system in best (large position gain-small velocity gain) conditions allowing higher operator dexterity when real effects (joint compliance, link flexion delay and transmission distortion) are taken into account. It is shown that position PD feedback law advantage for ideal case no longer holds, and that more complicated feedback law depending on real effects has to be implemented with adapted transmission line. Drawback is slowdown of master slave interaction, suggesting to use more advanced predictive methods for the master and more intelligent control law for the slave.

• Journal of Korean Society for Quality Management
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• v.38 no.1
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• pp.75-84
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• 2010

Recently, foreign labor standards accreditation system has been emerged as more firms outsource manufacturing works to global vendors focused manufacturing. This paper discuss and compare three major private labor accreditation systems and evaluate what kind of problems may emerge if they become the major global standards for labor practices. This paper concludes that private labor standards accreditation system needs more transparency in the process and should improve accountability by including other stakeholders in the process.

• Journal of Arbitration Studies
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• v.24 no.3
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• pp.125-169
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• 2014

In France, arbitration, both domestic and international, has recently been subjected to a major reform. This article discusses the content of the 2011 reform and its aftermath, while putting into perspective the current arbitration act in South Korea, an arbitration-friendly jurisdiction that contemplates reforming its own law. The two legal systems are characterized by their concern for efficiency and rationalization of the arbitration proceedings, through the codification of essential principles previously established by case law and through the promotion of the independence of this ADR vis-$\grave{a}$-vis state courts. The efficiency consideration is strengthened at every stage of the proceedings: from the arbitration agreement often considered valid and rarely challenged, through the proceedings for annulment, recognition and enforcement of the award, up to the judicial assistance of the French supporting judge towards the actual arbitral proceedings. Finally, new concerns are emerging: the increase of transparency and the arbitrability of disputes in some uncertain fields of law.

• Journal of Information Processing Systems
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• v.12 no.4
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• pp.681-687
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• 2016

Today's modern world requires a digital watermarking technique that takes the redundancy of an image into consideration for embedding a watermark. The novel algorithm used in this paper takes into consideration the redundancies of spatial domain and wavelet domain for embedding a watermark. Also, the cryptography-based secret key makes the algorithm difficult to hack and help protect ownership. Watermarking is blind, as it does not require the original image. Few coefficient matrices and secret keys are essential to retrieve the original watermark, which makes it redundant to various intentional attacks. The proposed technique resolves the challenge of optimizing transparency and robustness using a Canny-based edge detector technique. Improvements in the transparency of the cover image can be seen in the computed PSNR value, which is 44.20 dB.

• International Journal of Oral Biology
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• v.43 no.1
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• pp.1-3
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• 2018

Blockchain is at the center of attention recently and it is expected to have a huge impact on healthcare industry including dentistry as well. Blockchain is a fundamental technology behind Bitcoin and itis all about decentralization, security, reliability, and transparency. These characteristics of the technology empower it to disrupt the current healthcare industry in innumerable practices such as supply chain management in pharmaceuticals to prevent the counterfeited medicine, clinical trials to guarantee transparency, healthcare information exchanges or personal health record systems to ensure data integrity and interoperability, etc. It will surely revolutionize the way the current healthcare system works; from provider-oriented to patient-centered. Hence, it is time to seriously consider how we could be a part of this blockchain revolution in dentistry.

• Electronics and Telecommunications Trends
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• v.38 no.6
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• pp.95-106
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• 2023

As artificial intelligence has become commonplace in various fields, the transparency of AI in its development and implementation has become an important issue. In safety-critical areas, the eXplainable and/or understandable of artificial intelligence is being actively studied. On the other hand, machine learning have been applied to the intelligence of self-organizing network (SON), but transparency in this application has been neglected, despite the critical decision-makings in the operation of mobile communication systems. We describes concepts of eXplainable machine learning (ML), along with research trends, major issues, and research directions. After summarizing the ML research on SON, research directions are analyzed for explainable ML required in intelligent SON of beyond 5G and 6G communication.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.16 no.11
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• pp.3694-3722
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• 2022

In today's globalized world, there is no transparency in exchanging data and information between producers and consumers. However, these tasks experience many challenges, such as administrative barriers, confidential data leakage, and extensive time delays. To overcome these challenges, we propose a decentralized, secured, and verified smart chain framework using Ethereum Smart Contract which employs Inter Planetary File Systems (IPFS) and MongoDB as storage systems to automate the process and exchange information into blocks using the Tendermint algorithm. The proposed work promotes complete traceability of the product, ensures data integrity and transparency in addition to providing security to their personal information using the Lelantos mode of shipping. The Tendermint algorithm helps to speed up the process of validating and authenticating the transaction quickly. More so in this time of pandemic, it is easier to meet the needs of customers through the Ethermint Smart Chain, which increases customer satisfaction, thus boosting their confidence. Moreover, Smart contracts help to exploit more international transaction services and provide an instant block time finality of around 5 sec using Ethermint. The paper concludes with a description of product storage and distribution adopting the Ethermint technique. The proposed system was executed based on the Ethereum-Tendermint Smart chain. Experiments were conducted on variable block sizes and the number of transactions. The experimental results indicate that the proposed system seems to perform better than existing blockchain-based systems. Two configuration files were used, the first one was to describe the storage part, including its topology. The second one was a modified file to include the test rounds that Caliper should execute, including the running time and the workload content. Our findings indicate this is a promising technology for food supply chain storage and distribution.