• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.17 no.1
• /
• pp.81-88
• /
• 2007

In on-line transaction, the transparency is the key factor for the taxation and customer's rights. Using the cash register concept of the off-line transaction, we studied on-line transaction register model for the e-commerce transparency. Although on-line transaction register may be used under the related e-commerce laws, in this paper, we only considered the mechanism of the register. The register issues the digital receipt, and then the receipt can be verified the validation by the models developed in this paper.

• Journal of Information Technology Applications and Management
• /
• v.27 no.3
• /
• pp.1-18
• /
• 2020

Recently, following the development of FinTech technology that combines finance and information and communication technology, the need and social demands for a block chain technology-based trading system have increased significantly. In this study, a research model was developed and hypothesized through literature research on the concept of block chain technology, the technology acceptance model, and the unified theory of acceptance and use of technology. The research theories were tested by collecting data through surveys and analyzing the collected data. This study conducted empirical research to identify the factors influencing the user acceptance intention and utilization behavior of the block chain technology in introducing the block chain technology. First, factors affecting the acceptance intention of the blockchain user were performance expectation, effort expectation, social impact, and blockchain transparency variables. Second, the facilitation conditions and stakeholder confidence variables were analyzed as factors that did not affect the acceptability of the blockchain users. Third, variables such as blockchain transparency, stakeholder trust and intention of acceptance are factors that affect the usage behavior of the blockchain. Fourth, it was confirmed that the acceptance intention had a very high explanatory power on usage behavior of Blockchain technology.

• International Journal of High-Rise Buildings
• /
• v.6 no.2
• /
• pp.187-196
• /
• 2017

A generation of tall buildings has been dominated by International Style with full height glazing that is often vision glass. Large glass was intended to bring the outside in, to allow a connection to the natural environment, and to promote daylighting. Yet the glass box model of architecture is now under criticism due to expense to build, thermal and visual comfort issues for occupants, large carbon footprints, danger for birds, and aesthetic concerns with lack of transparency. This paper will take a fresh look at glass, transparency, energy consumption, and human health before offering alternative paths forward.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.1
• /
• pp.311-324
• /
• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

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

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.12 no.4
• /
• pp.201-215
• /
• 2017

The purpose of this study is to define the relationship between ethical management, organizational culture, and management performance in long-term care institutes for the elderly while identifying the level of ethical management, organizational culture, and management performance of caregivers and the impact and mediation of the relationships between them based on the hypothesis. The results show that caregivers in the Gyeonggi region scored 2.929 out of 5 in ethical management, 3.393 in organizational culture, 2.925 in organizational transparency and 3.185 in management performance. The levels of ethical management, organizational culture and management performance in caregivers are lower than those of welfare workers, social workers, and nursing assistants. This is due to their relatively low level of education, wages and working environment. This study determined that there is a significant relationship between variables in terms of correlation between ethical management, management performance, organization transparency, and organizational culture. Second, the authors adopted hypotheses that ethical management has a statistical effect on organizational transparency, management performance, and organization culture. Third, the authors concluded that organizational culture has a direct impact on organization transparency and there is a significant mediation effect between ethical management, organizational transparency, and management performance. Based on these results, we propose the following: First, ethical leadership at the core of ethical management. Second, awareness in organizational transparency. Third, balanced management performance. Fourth, a flexible organizational culture that can respond to ethical management environment must be established.

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

• International Journal of Internet, Broadcasting and Communication
• /
• v.15 no.3
• /
• pp.191-202
• /
• 2023

This study aims to propose a framework for evaluating the impact of artificial intelligence (AI) services, based on the concept of AI service impact. It also suggests a model for evaluating this impact and identifies relevant factors and measurement approaches for each item of the model. The study classifies the impact of AI services into five categories: ethics, safety and reliability, compliance, user rights, and environmental friendliness. It discusses these five categories from a broad perspective and provides 21 detailed factors for evaluating each category. In terms of ethics, the study introduces three additional factors-accessibility, openness, and fairness-to the ten items initially developed by KISDI. In the safety and reliability category, the study excludes factors such as dependability, policy, compliance, and awareness improvement as they can be better addressed from a technical perspective. The compliance category includes factors such as human rights protection, privacy protection, non-infringement, publicness, accountability, safety, transparency, policy compliance, and explainability.For the user rights category, the study excludes factors such as publicness, data management, policy compliance, awareness improvement, recoverability, openness, and accuracy. The environmental friendliness category encompasses diversity, publicness, dependability, transparency, awareness improvement, recoverability, and openness.This study lays the foundation for further related research and contributes to the establishment of relevant policies by establishing a model for evaluating the impact of AI services. Future research is required to assess the validity of the developed indicators and provide specific evaluation items for practical use, based on expert evaluations.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.1
• /
• pp.623-635
• /
• 2021

The purpose of this research is to examine the impact of information risk on the Cost of Equity (COE) and whether the risk of a stock price crash mediates the relation between information risk and COE. To test the dynamic nature of the proposed model, the two-step system GMM dynamic panel estimators are applied to all the non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2007- 2018. The results of this study show that all three types of information risk, as well as the risk of the share price crash, increases the COE. The crash risk strengthens the impact of information risk on the COE. Moreover, these three information risks are correlated with each other and an increase in information quality reduces the effect of asymmetric information and improves the investor interpreting ability, while an increase in private information decreases the transparency. The finding is crucial for asset pricing, portfolio management, and information disclosure. This study contributes to the literature by providing novel findings on the impact of three different types of information risk, i.e. private information, quality of information, and transparency of information on the COE as well as whether crash risk mediates the relationship.

• 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.