• The Transactions of the Korean Institute of Electrical Engineers A
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• v.48 no.9
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• pp.1112-1118
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• 1999

A major objective of the study is to propose a supervisory control algorithm based on the discrete event dynamic system (DEDS) model and apply it to the automation of nuclear operations. The study is motivated by the suitability of the DEDS model for simulation of man-made control action and the potential of the DEDS based supervisory control algorithm for enhanced licensibility, when implemented in nuclear plants, through design transparency due to strong analytic backgrounds. The DEDS model can analytically show the robust stability of the proposed supervisory controller providing design transpareney for enhanced licensibility when implemented in nuclear operations.

• International Journal of Internet, Broadcasting and Communication
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• v.15 no.3
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• pp.58-65
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• 2023

Bankruptcy is a significant risk for start-up companies, but with the help of cutting-edge artificial intelligence technology, we can now predict bankruptcy with detailed explanations. In this paper, we implemented the Category Boosting algorithm following data cleaning and editing using OpenRefine. We further explained our model using the Shapash library, incorporating domain knowledge. By leveraging the 5C's credit domain knowledge, financial analysts in banks or investors can utilize the detailed results provided by our model to enhance their decision-making processes, even without extensive knowledge about AI. This empowers investors to identify potential bankruptcy risks in their business models, enabling them to make necessary improvements or reconsider their ventures before proceeding. As a result, our model serves as a "glass-box" model, allowing end-users to understand which specific financial indicators contribute to the prediction of bankruptcy. This transparency enhances trust and provides valuable insights for decision-makers in mitigating bankruptcy risks.

• Journal of the Semiconductor & Display Technology
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• v.23 no.1
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• pp.7-11
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• 2024

In the era of the 4th Industrial Revolution, new technologies such as artificial intelligence, big data, cloud, Internet of Things, and blockchain are being developed and applied to new industries. Blockchain has the characteristics of decentralization, security, and transparency, so it can serve as a core technology for developing new growth industries. Blockchain is provided as BaaS (Blockchain as a Service), but it is not easy for users who are introducing or building blockchain to choose BaaS. In this study, we identify evaluation factors and develop a decision-making model using fuzzy theory and AHP for BaaS selection. Eventually we aim to help companies choose the best BaaS and develop and commercialize blockchain-based services by developing a new decision-making model for BaaS selection.

• Asia pacific journal of information systems
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• v.26 no.3
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• pp.339-366
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• 2016

National and local governments around the world have been allowing access to administrative data to increase transparency, motivate civic engagement of citizens, and improve collaboration between the public and the government. This study reviews and classifies existing literature on open government data (OGD). To create a structure to organize the existing studies, the researchers devised a framework based on socio-technical theory and summarized the significance of studies along four major points: (1) readiness, (2) implementation, (3) emerging effects, and (4) actors of open data. Studies in OGD have been growing steadily in the recent years because of the rapid development of adoptable technologies that have enabled easier access to government data. Nonetheless, an examination of existing research not only shows a disparity in research and development of OGD across countries in the Open Government partnership program but also reveals pertinent issues that have arisen in different stages of the OGD initiative. The growing number of studies and expanding body of knowledge show the importance of organizing existing literature. This step is timely and significant to map out the current breadth and depth of OGD research. According to existing research, current open governments fall short in encouraging citizen participation and collaborations among citizens and the government. This study pointed out how studies on OGD actors might be the reason as well as the solution to existing findings. This paper aims to provide a framework for organizing OGD studies, present the status of OGD research, and provide recommendations on current gaps that must be addressed.

• Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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• 2004.07a
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• pp.309-312
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• 2004

The electronic structure of ZnO oxide semiconductor having high optical transparency and good electric conductivity was theoretically investigated by $DV-X_{\alpha}$(the discrete variation $X_{\alpha}$) method, which is a sort of the first principle molecular orbital method using Hatre-Fock-Slater approximation. The electrical and optical properties of ZnO are seriously affected by the addition of impurities. The imnurities are added to ZnO in order to increase the electric conductivity of an electrode without losing optical transparency. In this study, the effect of impurities of III and IV family on the band structure, impurity levels and the density of state of ZnO were investigated. The cluster model used for calculations was $[MZn_{50}O_{53}]^{-2}$(M=elements belonging to III and IV family).

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.679-688
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• 2021

This study aims to verify family ownership's effect on earnings management by using corporate governance as the moderation variable. This study uses data panel regression with the period of 2011-2017. Corporate governance consisted of three dimensions, namely the board of commissioners, share ownership and transparency, and disclosure and auditing. Discretionary accruals measure earnings management with a model that controls company performance. Samples are manufacturing companies listed on Indonesia Stock Exchange. Observations were conducted on 198 firms throughout the year. The results indicated that corporate governance significantly affected earnings management. However, it declined the significance of family ownership toward earnings management. Hence, corporate governance can reduce earnings management. Furthermore, of the three components of corporate governance: the board of commissioners, shareholding, and transparency, the term shareholding precisely encouraged managers to conduct earnings management. Besides, the three core bodies of corporate governance lowered the significance of shareholding toward earnings management. This study's findings suggest that in family firms in Indonesia, earnings management is becoming more intensive than in non-family firms. Additional tests show that there is an entrenchment effect on family firms in Indonesia. Furthermore, corporate governance leads to earnings management.

• International Journal of Computer Science & Network Security
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• v.21 no.4
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• pp.115-122
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• 2021

In the recent past enormous enterprise applications have migrated into the cloud computing (CC). The researchers have contributed to this ever growing technology and as a result several innovations strengthened to offer the quality of service (QoS) as per the demand of the customer. It was treated that management of resources as the major challenge to offer the QoS while focusing on the trade-offs among the performance, availability, reliability and the cost. Apart from these regular key focuses to meet the QoS other key issues in CC are data integrity, privacy, transparency, security and legal aspects (DIPTSL). This paper aims to carry out the literature survey by reflecting on the prior art of the work with regard to QoS in CC and possible implementation of block chain to implement decentralised CC solutions governing DIPTSL as an integral part of QoS.

• Journal of Distribution Science
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• v.20 no.3
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• pp.1-11
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• 2022

Purpose: This study aims at understanding the impacts of three omnichannel attributes (channel transparency, channel uniformity, channel convenience) and four customer perceptions (perceived innovativeness, perceived personalization, perceived risk, perceived credibility) on customer experience and channel selection decision. Research design and methodology: A quantitative online survey with 356 shoppers was executed. The partial least squares linear structural model (PLS-SEM) and Smart PLS were adopted to analyze the collected data and test the proposed hypotheses. Results: The research findings indicate four dominant results: (i) The customers' channel selection is directly determined by customer experience; perceived innovativeness; perceived personalization; perceived risk; and perceived credibility; and (ii) among these, the perceived risk shows negative impact on the customer's experience and customers' channel selection whereas others reveal the positive status; (iii) The customer experience represents the most decisive impact on the channel selection, then perceived personalization, perceived credibility, perceived innovativeness, and perceived risk. (iv) Three proposed channel attributes (transparency, uniformity, convenience) significantly influence the overall customer experience. Conclusions: This research adds to the body of knowledge in omnichannel retailing, customer experience, and customer channel selection. Furthermore, this research provides omnichannel retailers with practical implications for improving customer channel selection.

• 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.

• Proceedings of the IEEK Conference
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• 2001.06d
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• pp.257-260
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• 2001

In this paper, we propose a robust audio watermarking method. The proposed watermarking algorithm is composed of a psychoacoustic model to achieve perceptual transparency and spread spectrum technique to embed watermark. The watermark is embedded in each audio frame by adding a perceptually-shaped pseudo-random sequence. We demonstrate the robustness of the watermarking algorithm.