• Korean Institute of Interior Design Journal
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• v.21 no.6
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• pp.177-185
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• 2012

The endowed privilege to an established profession acts as an important motivation related to professionalization of occupations. The established profession enjoys cognitive, legal, and economic privilege. This study analyzes the professionalization process of interior design. Specifically, the study evaluates the suitability of the body of knowledge and professional ethos(i.e., protection of citizen's health, safety, and welfare), while analyzing the professionalization of interior design in the United States. The research aims at proposing a reference point for the professionalization of Korean interior design. Utilized data include research paper, court sentencing, and reports published by related professional organizations. The study concludes that 3E's are a means of professionalization of interior design, while separating interior design from interior decorating. In addition, there is no evidence to the protection of citizen's HSW. Rather, it increases service costs and restricts the job opportunities. When the public is not persuaded, the argument related to the necessity of license for the protecting citizen's HSW can be consumed as a mere rhetoric, concealing intentions for formulating a cartel. Thus, this study proposes that the professionalization of interior design may focus on the establishment of identity and body of knowledge, which are specific to interior design.

• Journal of the Korean Institute of Landscape Architecture
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• v.21 no.4
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• pp.1-14
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• 1994

This study attempted to characterize conflict frames of environmental disputes by examining twelve actual wetland permitting cases in Ohio. The participants consisted of such interested parties as applicants, technical, legal or environmental consultants to applicants, U.S.Army Corps of Engineers, U.S.Environmental Protection Agency, U.S.Fish and Wildlife Service, Ohio Environmental Protection Agency, Ohio Department of Natural Resoures, local agencies, the environmental community, and citizens who have been involved of the permitting process. The purpose of this study is to provide empirical evidence of how different perceptual frames existed in the wetland conversion disputes, and to understand different environmental conflict frames that influenced disputants' perception relating to dispute resolution. The vehicles used to collect the necessary data were three survey instruments : Open-ended questionnaires, Likert-type questionnaires, and ranking questionnaires. Forty-three subjects were contacted for open fact-to-fact interviews, 53 subject for Kikert-type mail survey and 54 subjects for ranking instrument mail survey. Analyses of survey results revealed that six different types of frames were clearly identified from all the parties involved in Ohio wetland conversion disputes. It revealed that disputants had statistically significantly different levels of perception to the frames based on the participants' role (i.e. regulator, applicant, commentor), the number of involved parties in the process, processing time and the issuance of a permit. The findings also revealed that information sharing among disputants played a significant role in the process of froming and reframing. The alternative idea, building cooperation through negotiation, was proposed to provide new insight into the resolution of the dispute.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.87-96
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• 2021

Data-driven markets depend on access to data as a resource for products and services. Since the quality of information that can be drawn from data increases with the available amount and quality of the data, businesses involved in the data economy have a great interest in accessing data from other market players and sharing data with other stakeholders. Despite the growing need for access to data and evidence of the economic and social benefits, data access and sharing remains below its potential. Individuals, businesses, and governments often face barriers to data access, which may be compounded by the reluctance to share, including within and across sectors. To address these challenges, this paper focuses on finding possible solutions for a better data-sharing economy. This paper 1) Discusses opportunities and challenges of open data and the data-sharing economy, limitations of private sector data, and issues with open government data. 2) Introduces open government data initiatives and open governance networks initiatives. 3) Suggests possible solutions, including the governance and management, the legal and policy frameworks, and the technical standards for open data with proposing an open data governance model for the data-sharing economy.

• The Journal of Industrial Distribution & Business
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• v.12 no.8
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• pp.7-19
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• 2021

Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.

• Journal of Korea Multimedia Society
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• v.24 no.4
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• pp.558-568
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• 2021

The digital image to be accepted as legal evidence, it is important to verify the authentication of the digital image. This study proposes a method of authenticating digital images through three steps of comparing the file structure of digital images taken with iPhone, analyzing the encoding information as well as media logs of the iPhone storing the digital images. For the experiment, digital image samples were acquired from nine iPhones through a camera application built into the iPhone. And the characteristics of file structure and media log were compared between digital images generated on the iPhone and digital images edited through a variety of image editing tools. As a result of examining those registered during the digital image creation process, it was confirmed that differences from the original characteristics occurred in file structure and media logs when manipulating digital images on the iPhone, and digital images take with the iPhone. In this way, it shows that it can prove its forensic authentication in iPhone.

• The Journal of Industrial Distribution & Business
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• v.12 no.6
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• pp.47-55
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• 2021

Purpose: Organizational crime is an offense committed by an individual or an official in a corporate entity for organizational gain. This study aims to explore the literature on challenges facing digital forensics and further discuss possible solutions to such challenges as far as the protection of corporate crime is concerned. Research design, data and methodology: Qualitative textual methodology matches the interpretative approach since it is a quality method meant to consider the inductivity of strategies. Also, a qualitative approach is vital because it is distinct from the techniques used in optimistic paradigms linked to science laws. Results: For achieving justice through the investigation of digital forensic, there is a need to eradicate corporate crimes. This study suggests several solutions to reduce corporate crime such as 'Solving a problem to Anti-forensic Techniques', 'Cloud computing technique', and 'Legal Framework' etc. Conclusion: As corporate crime increases in rate, the data collected by digital forensics increases. The challenge of analyzing chunks of data requires digital forensic experts, who need tools to analyze them. Research findings shows that a change of the operating system and digital evidence interpretation is becoming a challenge as the new computer application software is not compatible with older software's structure.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.18 no.6A
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• pp.185-190
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• 2008

The devices for the digital home in ubiquitous environment aim at providing multimedia services which are not limited to the time and space. However, it does not ensure the fair use of digital contents and causes damage to the contents providers because of indiscriminate distribution of digital contents and the use of illegal contents. DRM system for solving this problems cannot protect the license stored on digital home devices and manage license by redistribution of contents. In this paper, digital forensic model that enables the misuse detection and previous interception of large-scale illegal distribution for contents and license, and also enables the creation and management of digital evidence for legal countermeasure.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.9
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• pp.327-337
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• 2022

The purpose of this study is to determine the direction and significance of variables influencing small and medium enterprises (SMEs) decisions regarding accounting policy in Vietnam. Research data was collected through a survey of 296 subjects, including chief accountants, accountants, managers, and lecturers with practical experience in accounting work at enterprises. With the help of specialized software SPSS, determining the impact of factors on the choice of accounting policy of enterprises is done through a multivariate regression model with control tools Cronbach's alpha determination, EFA factor analysis, and Pearson correlation analysis. Research results show that there are seven factors affecting the choice of accounting policy in Vietnamese SMEs; in which, the factors information technology, legal environment, information demand, manager's awareness, and accounting qualification have a positive impact; and two factors are tax pressure, and financial leverage have a negative impact on accounting policy choice. These results are consistent with most of the previously published studies. However, in contrast to many previous studies, our research shows that accounting's psychological factor does not affect the accounting policy choice. This is consistent with the characteristics of SMEs in Vietnam because the role of accountants is not appreciated in the business.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.133-140
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• 2022

The impact of State management factors on transfer pricing activities of foreign direct investment enterprises in Vietnam is examined in this study. This adds to the empirical evidence on factors affecting transfer pricing activities of foreign-invested enterprises in Vietnam. A questionnaire survey of officials directly involved in the inspection of transfer pricing activities is used as the research method. The study yielded 226 questionnaires. The author chose 210 questionnaires after deleting those that were ineligible due to a large number of blank cells. The following procedures are used to process the data from the satisfied votes: Cronbach's Alpha test to measure the reliability of the scale; Exploratory factor analysis to break down data into smaller sets of variables to discover the underlying structure; Descriptive analysis to describe the underlying quantitative features of the data; Correlation and regression analysis to evaluate the relationship between variables with the support of SPSS 25 software. Inspection pressure, professional inspector qualifications, and inspector role, State control organization, inspector professionalism, legal corridor on transfer pricing control, macroeconomic situation, and investment environment have a positive impact on state management on transfer price operations, according to research findings. The author has provided solutions to increase the efficiency of State management on transfer pricing operations of foreign-invested businesses in Vietnam based on the research findings.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.365-375
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• 2022

This study examines the relationship between board gender diversity and financial performance. The annual data of Palestinian nonfinancial listed enterprises from 2015 to 2019 was analyzed using a longitudinal panel analysis for the study's purposes. When conditional mean regression methodologies were used in the study, the results indicate that there is an insignificant relation between board gender diversity and firm financial performance. However, when analyzing women directors' effect on a firm's financial performance, endogeneity is always a concern, therefore, we test for endogeneity by employing the Darbin-Wu Housman test and then by using 2SLS. Nevertheless, when looking at the dispersion of a firm's performance using quantile regression, the results show that having women on the board improves financial performance slightly, especially for high-financial-performing firms. The findings indicate that there is a legal significant gap hindering the protection of gender diversity in boardrooms, and limiting the existence and representation of women in leadership positions, specifically, board of directors. The results of this study contribute to corporate governance and business culture literature by shedding the light on the importance of board gender diversity, to improve the firm financial performance, and hence, protect the interests of all shareholders' categories.