• Asian Journal of Business Environment
• /
• v.7 no.2
• /
• pp.5-16
• /
• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.15 no.3
• /
• pp.974-992
• /
• 2021

Recently, the healthcare field has undergone rapid changes owing to the accumulation of health big data and the development of machine learning. Data mining research in the field of healthcare has different characteristics from those of other data analyses, such as the structural complexity of the medical data, requirement for medical expertise, and security of personal medical information. Various methods have been implemented to address these issues, including the machine learning model and cloud platform. However, the machine learning model presents the problem of opaque result interpretation, and the cloud platform requires more in-depth research on security and efficiency. To address these issues, this paper presents a recent technology for Internet-of-Things-based (IoT-based) health big data processing. We present a cloud-based IoT health platform and health big data processing technology that reduces the medical data management costs and enhances safety. We also present a data mining technology for health-risk prediction, which is the core of healthcare. Finally, we propose a study using explainable artificial intelligence that enhances the reliability and transparency of the decision-making system, which is called the black box model owing to its lack of transparency.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.3
• /
• pp.389-397
• /
• 2022

As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics' perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at Jordanian institutions reveal that adopting accrual-based IPSAS will aid in presenting the realistic financial status of governmental bodies, with various advantages to adopting accrual-based IPSAS (e.g., enhance assets and liabilities management, decision-making process, transparency, expenditures management). On the other side, we discovered that change is met with reluctance because the majority of public-sector accountants are untrained and unqualified to apply the accrual-based IPSAS. Another main challenge is the cost of implementing the accrual-based IPSAS in the Jordanian public sector is very high. To address these issues, employees should be motivated by providing suitable training programs, reward systems, and top management support and commitment to a successful transition. Finally, we suggested that Jordanian governments commit to using IPSAS in the public sector to increase residents' socioeconomic advantages. Public sectors should implement IPSASs for improved management, transparency in financial reporting, accountability, and regulatory and supervisory agencies.

• Journal of Construction Engineering and Project Management
• /
• v.5 no.3
• /
• pp.18-28
• /
• 2015

Bidding and contract systems are used for public construction projects to select contractors following fair competition principles and to execute national budgets effectively. Many challenges have arisen due to a lack of transparency and fairness and because bidding practices have been luck-based. Few comprehensive or comparative analyses have been conducted on the performance and limitations of bidding and contract systems, and empirical analyses designed to improve policies on and the practice of such systems are lacking. This study empirically analyzed current bidding and contract systems to seek ways of improving them. The study proposes several alternatives to resolve the problems with and irrationalities of the current system: 1) improving bidding and selection systems by changing them from a luck-based price competition into a technical merit- and value-based competition; 2) improving the assessment criteria to meet the current market level of bid and winning prices; 3) adjusting contractual responsibilities and sharing structures to meet the current trend; and 4) strengthening the competitiveness and expanding the social responsibility-based procurement systems of construction companies.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.19 no.4
• /
• pp.563-570
• /
• 2018

Existing online voting is not being used for public elections due to uncertainty about security threats, and offline voting costs a lot of money. As an alternative, blockchain is emerging. Applying blockchain technology to online voting will ensure transparency and confidentiality, because voter information and aggregate information are distributed and managed. Since a blockchain distributes the voting information, it will be more secure than existing central server - based online voting systems. If blockchain technology is applied to public elections, and the transparency and confidentiality of the voting information is guaranteed, the cost of voting will be greatly reduced. This paper tries to apply to an online voting system the Ethereum platform from among the blockchain technologies. Ethereum is a highly scalable blockchain technology that provides a smart contract based on the Solidity language to develop an online voting contract and to distribute the contract to each voter. Each voter votes on the contract that has been distributed, and the votes are distributed to other voters. The experiment verifies the consistency of the stored voting information.

• The Journal of The Korea Institute of Intelligent Transport Systems
• /
• v.2 no.1 s.2
• /
• pp.101-108
• /
• 2003

When drivers encounter multiple available routes, they may evaluate the utility of each route. Two important factors in the evaluation are travel time and travel cost. Without hewing the current travel time of each route, drivers' decisions are not necessarily optimum. It is called 'transparency issue' that drivers are blinded to choose the optimum route among the others because of the limited travel time information. As a result of this, competing route travel times tend to fluctuate. This case study to utilize the data of Namsan traffic information system confirms that this travel time fluctuation can be lessened as real time traffic information is provided.

• Management & Information Systems Review
• /
• v.32 no.4
• /
• pp.27-51
• /
• 2013

The present study focuses on ethical leader ship of people who are member of organization. The survey was conducted to 209 spectators who participated in the corporate organization. Collected data were analyzed through the statistical and analysis program SPSS. Correlation analysis and multiple regression analysis were conducted for analyzing the influence of ethical work climates on ethical leader ship and organizational citizenship Behavior. The results are below. First, the result of analyzing the relationship between ethical work climates and Ethical leader ship shows that principle have a positive impact on distributive justice, procedural justice, transparency, contribution, integrity and benevolence have a positive impact on procedural justice, contribution, integrity. Second, the result of analyzing the relationship between ethical leader ship and organizational citizenship behavior shows that transparency has a positive impact on conscientiousness, and integrity has a positive impact on sportsman ship. We discuss the implications of the results for the theory and the future research on the ethical leader ship.

• The Journal of the Institute of Internet, Broadcasting and Communication
• /
• v.19 no.3
• /
• pp.97-103
• /
• 2019

Electronic contract systems are widely used to integrate and manage the contract management process based on the development of ICT technology. Recently, improvement methods using block chain technology are being studied. However, contract management systems have processing performance, security vulnerabilities, data entry, and service accessibility issues. In this paper, we propose a block - chain based contract management platform with block chain, smart contract, and Rest API. The suggested platform includes the RPBFT algorithm which solves the processing performance and security vulnerability of the existing consensus authentication algorithm, and the algorithm to prevent data entry and enhance transparency of participants. The block-chain-based contract management platform proposed in this paper provides a use environment with improved processing performance, security, reliability, and transparency, and can be used through API without burdening construction. Therefore, The effect can be expected.

• Asia pacific journal of information systems
• /
• v.22 no.3
• /
• pp.1-27
• /
• 2012

Many companies have recently become interested in using social networking sites such as Twitter and Facebook as a new channel to communicate with their customers. For example, companies often offer "special deals" (e.g., coupons, discounts, free samples, etc.) to their customers who participate in promotions or events on social networking sites. Companies often make important announcements on their products or services on social networking sites. By doing so, customers are encouraged to continue to have relationships with companies on social networking sites and to recommend the companies' presence on social networking sites to other potential customers. Moreover, customers who keep close relationships with companies on social networking sites often provide the companies with valuable suggestions and feedback. For instance, Starbucks has more than 2 million followers on Twitter, and often receive suggestions and feedback for their product offerings and services from the followers on Twitter. Although companies realize potential benefits of using social networking sites as a channel to communicate with their customers, it appears that many companies have difficulty forging long-lasting relationships with customers on social networking sites. It is often reported that many customers who had followed companies on Twitter later stopped following them for various reasons. Therefore, it is an important issue to understand what motivates customers to continue to keep relationships with companies on social networking sites. Nonetheless, due attention has yet paid to this issue until recently. This study intends to contribute to our understanding on customers' intention to continue to follow companies on Twitter and to spread positive word-of-mouth about companies on Twitter. Specifically, we identify seven potential factors that customers perceive as important in evaluating their experience with companies on Twitter. The seven factors include similarity, receptivity, interactivity, ubiquitous connectivity, enjoyment, usefulness and transparency. We posit that the seven perception factors can affect the two types of satisfaction, emotional and cognitive, which can in turn influence on customers' intention to follow companies on Twitter and to spread positive word-of-mouth about companies on Twitter. Research hypotheses formulated in this study were tested with data collected from a questionnaire survey administered to customers who had been following companies on Twitter. The data was analyzed with the partial least square (PLS) approach to structural equation modeling. The results of data analysis based on 177 usable responses were generally supportive of our predictions for the effects of the seven factors identified and the two types of satisfaction. In particular, out results suggest that emotional satisfaction was strongly influenced by perceived similarity, perceived receptivity, perceived enjoyment, and perceived transparency. Cognitive satisfaction was significantly influenced by perceived similarity, perceived interactivity, perceived enjoyment, and perceived transparency. While cognitive satisfaction was found to have significant and positive effects on both continued following and word-of-mouth intentions, emotional satisfaction had a significant and positive effect only on word-of-mouth intention.

• Korean Journal of Ecology and Environment
• /
• v.54 no.4
• /
• pp.315-326
• /
• 2021

The clear-water phase (CWP) is a notable limnological phenomenon in freshwater systems caused by predatory interactions between large filter-feeding zooplankton and phytoplankton. However, the mechanisms and factors that influence the extent of CWP, particularly in complex water systems with both fluvial and lacustrine characteristics, remain poorly understood. The present study evaluated CWP occurrence patterns at different sites in a large reservoir located in a temperate monsoon region (Lake Paldang, Korea); the relationships among factors associated with CWP occurrence, such as transparency, zooplankton diversity, and chlorophyll a concentration were investigated. Transparency exhibited significant correlations with precipitation and retention time, as well as the relative abundance of zooplankton (p<0.01), suggesting that a change in the retention time due to precipitation can alter CWP. Data collected before and after CWP occurrence were analyzed using paired t-test to determine variations in CWP occurrence based on the water system characteristics. The results demonstrated that various factors were associated with CWP occurrence in the fluvial-type and lacustrine-type sites. The correlation between zooplankton biomass and transparency was stronger in the lacustrine-type sites than in the fluvial-type sites. The lacustrine-type sites, where cladoceran emergence is common and is associated with long retention times, favored CWP occurrence. The results suggest that lacustrine-type sites, which are conducive to zooplankton development and have relatively long retention times, enhance CWP occurrence. Furthermore, CWP occurrence was notable in spring, and the present study revealed that site-specific CWP could occur throughout the year, regardless of the season.