• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.387-399
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• 2021

This study mainly aims to examine the effect of intangible assets on the value relevance of the Gulf Cooperation Council (GCC)-listed non-financial firms. This study tested three types of models by using a large sample of non-financial firms listed in GCC countries as emerging markets from 2008 to 2016. The types of models are accounting information (earnings per share and book value of share) without intangible assets model, intangible assets model, and accounting information (earnings per share and book value of share) with intangible assets model. Ordinary least square (OLS) shows mixed results as intangible assets improve the value relevance of accounting information positively in UAE and negatively in Kuwait but not in other countries. The study documents a robust positive relationship between intangible assets and earnings quality in terms of value relevance in KSA and Qatar. The findings provide implications for policymakers, investors, and managers. The results suggest that intangible assets can improve the value relevance in emerging markets, such as GCC, as the need to organize the requirements of information disclosures on intangible assets and provide great transparency and additional disclosure of information about intangible assets and their components.

• Journal of Contemporary Eastern Asia
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• v.21 no.1
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• pp.53-71
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• 2022

The overall purposes of this study are to identify actions taken to counter predatory publishing practices as well as to propose an ICT-based model to detect such practices. The need to raise quantitative performance metrics to support career goals has created immense pressure on researchers to publish in the literature as frequently as possible. This "publish or perish" syndrome appears to be fueling a rise in scholarly journals and conferences that provide quicker and easier routes to publication. However, such avenues sometimes involve questionable academic practices with important ethical ramifications. One notable example is the proliferation of predatory publishing, including predatory journals and fake conferences. The widening impact of such activities is beginning to prompt academic societies, publishers, and institutions to take measures. This paper discusses the issues on predatory publishing practices, and some of the actions taken by various stakeholders to address these practices. In order to build a transparent and sustainable scholarly publishing ecosystem, this study highlights multi-dimensional and specific solutions, including reforms to research ethics codes, research management rules, and legal protection from exploitative practices. This paper proposes an ICT-based cooperative model for monitoring of predatory publishers as a potential solution to create a sustainable and transparent infrastructure for a scholarly publication system guarding against misconduct in publishing practices.

• The Journal of Sustainable Design and Educational Environment Research
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• v.16 no.2
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• pp.54-63
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• 2017

The various colors and transparency of DSC and operability unrelated with directions greatly expand the use of BIPV, as a multi-functional composite of module. Therefore the possibility of DSC BIPV is examined by the case study and the analysis and then its applicability is examined. Most of the DSC BIPVs, which are found through a total of six case studies and analyzes in Korea and abroad, are mainly implemented with window glass and shading devices. This is related to the DSC transparency property. Improvements are due to the irritation of the eye due to the color of the red module. Therefore, it is important to take into account the color of the BIPV window depending on the use of the building and the room. Meanwhile, some colors of application model may stimulate eyes and such colors should be considered by use of buildings and rooms in the application of BIPV window. DSC BIPV has prospective diffusibility with the development of flexible module for the application of building surface.

• The Journal of Asian Finance, Economics and Business
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• v.4 no.3
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• pp.5-17
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• 2017

This study extends research into whether disclosure of corporate and financial information is associated with firms' costs of equity capital. This study sets out to examine empirically the determinants of corporate disclosure in the annual reports of 37 largest and most liquid firms listed on Kazakhstan Stock Exchange (KASE) in Kazakhstan. It also reports the results of the association between company-specific characteristics and disclosure of the sample companies. Based on the analysis of existing empirical research, the disclosure index has been constructed and regression analysis of the influence of the disclosure index on the cost of equity capital has been conducted. The obtained results show that the received findings correlate with foreign empirical studies, and the disclosure index in this sample has a negative impact on the cost of equity capital. Using cost of equity capital estimates derived from capital asset pricing model, we find that firms with higher levels of financial transparency are associated with significantly lower costs of equity capital. Economic theory assumes that by increasing the level of corporate reporting, firms not only increase their stock market liquidity, but also decrease the investors' estimation risk, arising from uncertainty about future returns and payout distributions. The results show that firms on the Kazakhstan market can reduce their cost of equity capital by increasing the level of their voluntary corporate disclosures.

• Journal of Environmental Impact Assessment
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• v.22 no.5
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• pp.537-546
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• 2013

In the Seoul Metropolitan Area(SMA) photochemical air pollutants, nitrogenic compound and particulate matters have increased substantially due to mobile sources, power plants and so on. Therefore 'Special Act on Seoul Metropolitan Air Quality Improvement' was enacted on 2003 in order to improve air quality in the SMA. According to the Special Act, Central and local government have developed the state implementation plan(SIP) to reduce air pollutant emissions from various local sources. One of the key elements of the SIP development is the air quality modeling since modeling results can be used to establish emissions control strategies as well as to demonstrate attainment of air quality goals for ozone, particulate matter, and so on. Air quality modeling, therefore, can be usefully utilized to investigate the effects of government's efforts according to control strategies or measures. Using the air quality model, we can determine whether the implementation plan should be revised or not. A number of questions, however, has been raised concerning accuracy, consistency and transparency of modeling results because if we do not trust modeling results, all the measures dependent on modeling becomes in vain. So, without dealing with these questions, we can not guarantee the reliability and utilizability of air quality modeling results. In this study, we tried to establish standard methodology for air quality modeling in order to ensure consistency and transparency of modeling results used in the development and evaluation of national air policy. For this purpose, we established air quality modeling guideline to provide or recommend modeling procedures, vertical and horizontal domains, input data of meteorological and air quality modeling and so on.

• The Journal of the Korea Contents Association
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• v.9 no.9
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• pp.313-324
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• 2009

This study purposes to analyze how the level of compensation system qualify(transparency, fairness, controllability) affects the satisfaction of employee concerned with compensation system and work efforts. To test above mentioned objectives, i conduct using the survey data directly survey and e-mail to the MBA students of university located In southeastern korea and analyze using the structural equation model. The results of this paper are as follows. First, the analysis results demonstrate a positive relationship between the level of compensation system qualify and the satisfaction of employee concerned with compensation system. Second, the level of compensation system quality positively affects employee' work efforts. Thirdly, the satisfaction of employee concerned with compensation system also positive effects on work effort. The above results mean that if the level of compensation system quality is higher, employee are satisfied with the compensation system, and increase the level of work effort.

• Journal of Information Technology Services
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• v.21 no.5
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• pp.29-49
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• 2022

Consumers are now no longer satisfied with using a single channel to shop and then desire a smooth and consistent purchasing experience across channels. By integrating different channels and services, an omni-channel strategy allows consumers to choose their preferred channel to complete their shopping tasks. Therefore, large retailers in China have recently been transforming into omni-channel retail formats to secure their competitive advantage. To better implement this strategy and optimize its effectiveness, it is important to understand how consumers respond to the quality of channel integration. Based on social exchange theory (SET), the main purposes of this study are to explore the impact of channel integration quality on consumer engagement in the Chinese omni-channel retailing environment and to further examine whether there is a moderating effect of consumer empowerment on this relationship. To test this research model, we collected data from 330 respondents by conducting an online questionnaire in China. The results indicated that the two dimensions of channel integration (breadth of channel-service choice and transparency of channel-service configuration) positively affected two dimensions of customer engagement (conscious attention and enthusiastic participation), respectively. The findings also show that consumer empowerment only positively moderates the relationship between breadth of channel service choice and conscious attention, whereas it negatively moderates the relationship between transparency of channel-service configuration and conscious attention/enthusiastic participation. Given these results, this study deepens our understanding of the impact of the quality of channel integration on customer engagement in the context of omni-channel retailing in China and sheds light on how retailers can attract consumers with different levels of empowerment.

• The Korean Journal of Archival Studies
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• no.14
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• pp.241-288
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• 2006

For cope with the participating government promoted local decentralization of the present time, local governments are coming to aim at the realization of local governance. Local governance refers to a way of solving public problems of urban area through partnership which is a collaboration and participation based on 'relationship' among diverse interested parties such as executive authority of policy, private sectors. First of all, it is most important task to make transparency and responsibility of all people and networks by themselves through sharing information. With like this kind of a background, local assembly is an momentos body of local governance because it is a decision making organization at the same time as a representative organization of local residents, and it has a relationship of 'check and balance' with chiefs of local governments as an organization monitoring and supervising the administration of an executive authority. Not the less, information about local assembly does not open to the public or exist. Even some informations open to the public, they are not enough to be settled distrust and low-valuation by civil society. Now Local assembly is face to a point that improve over all of record management. This study is based like this critical mind, then, it examines throughly local assembly's realities by suggestion with reforming plan of record management. Record can embody true values when record management practices indefatigably through prudential system from production until preservation. Accordingly, this study suggests management of transaction unit without the omission of record. Also this study is satisfy the condition of Korean record management system with proposals of record management policy and establishment of record center. At the conclusion of study, it puts effects into shape that local assembly secure transparency and responsibility and organize local governance by record management.

• Information Systems Review
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• v.25 no.4
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• pp.233-248
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• 2023

The increasing integration of intelligent information technologies within organizational systems has amplified the risk to personal information security. This escalation, in turn, has fueled growing apprehension about an organization's capabilities in safeguarding user data. While Internet users adopt a multifaceted approach in assessing a company's information security, existing research on the multiple dimensions of information security is decidedly sparse. Moreover, there is a conspicuous gap in investigations exploring whether users' evaluations of organizational information security differ across industry types. With an aim to bridge these gaps, our study strives to identify which information security attributes users perceive as most critical and to delve deeper into potential variations in these attributes across different industry sectors. To this end, we conducted a structured survey involving 498 users and utilized the analytic hierarchy process (AHP) to determine the relative significance of various information security attributes. Our results indicate that users place the greatest importance on the technological dimension of information security, followed closely by transparency. In the technological arena, banks and domestic portal providers earned high ratings, while for transparency, banks and governmental agencies stood out. Contrarily, social media providers received the lowest evaluations in both domains. By introducing a multidimensional model of information security attributes and highlighting the relative importance of each in the realm of information security research, this study provides a significant theoretical contribution. Moreover, the practical implications are noteworthy: our findings serve as a foundational resource for Internet service companies to discern the security attributes that demand their attention, thereby facilitating an enhancement of their information security measures.

• Journal of Navigation and Port Research
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• v.46 no.6
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• pp.530-537
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• 2022

Tug services are essential services to ensure port safety. However, due to the relatively low barrier to entry into the tug service market, the number of service companies has increased, which has led to growing concerns about excessive competition among companies and poor service quality. To solve these problems, it is necessary to prepare a service quality evaluation system, but full-fledged implementation remains far away. The purpose of this study is to develop a tug service quality evaluation model that can be practically applied. To this end, an evaluation model consisting of two major categories, eight middle categories, and 25 detailed evaluation indicators was developed through a literature review, case studies, and expert interviews. AHP analysis is also conducted to derive the relative importance of the evaluation items. As a result of the analysis, it was found that the weight of user satisfaction was higher than that of management evaluation. In addition, the weights for each detailed indicator of management evaluation were in descending order of facility management, company management, and financial soundness, and it was analyzed that the management of facilities directly used for services was important. User satisfaction is in descending order of safety, punctuality, service satisfaction convenience, and transparency. These results show that securing safety is a top priority, and that the inherent quality of services such as safety and punctuality is more urgent than those of the convenience and transparency of the process in terms of providing preliminary services.