• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• 건축역사연구
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• 제12권3호
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• pp.117-130
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• 2003

Transparency orginated from a visual character of the object recognized to the backside without any obstacle is used as a word explaining the variety of an architectural character from the pre-mordern architecture. Transparency is expressed clearly without using of the material with a permeability like glass in the Korean traditional architecture. Thus the purpose of this study is to analyze an expression of the perceptive transparency focusing on the Dodong Seowon with the phenomenal transparency. In chapter one, the background, purpose and method of study are explained. In chapter two, general concept of transparency is inquired. In the process of searching for the formation of basic background, the characteristic of phenomenal transparency is recognized. In chapter three, the aspect of phenomenal tranparency expression in Korean traditional architecture is inquired. In chapter four, with the characteristics drawn from chapter three, the characteristics of Dodong-Seowon under its phenomenal tranparency are shown. In chapter five, synthetic conclusion is presented.

• 유통과학연구
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• 제22권1호
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• pp.79-94
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• 2024

Purpose: The popularity of social media has altered how customers interact with businesses, and an increasing number of customers prefer to voice their complaints on social media. Bystanders can observe the customer complaint process on social media, but the impact of transparency on bystanders remains uncertain. Therefore, this study established and verified a model for defining the effect of transparency and service recovery types on bystanders. Research Design and Methodology: In this study, we used the internet survey platform "So Jump" to collect data. And we validated three studies with SPSS 26.0 and Smart PLS 4.0. Result: First, we showed that the transparency process (vs. result) is more likely to increase customer forgiveness and E-loyalty and reduce E-NWOM intention among bystanders. Second, customer forgiveness also plays a complementary mediating role between transparency and E-loyalty, as well as between transparency and E-NWOM intention. Finally, we found a modest interaction effect between transparency (process vs. result) and service recovery types (psychological vs. tangible vs. hybrid) on bystanders' customer forgiveness and E-loyalty. Conclusions: This study provides actionable recommendations for how service managers can effectively employ social media as a means for distributing feedback information to manage service recovery in the future.

• 수산해양기술연구
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• 제32권4호
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• pp.386-394
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• 1996

The temporal variations of the transparency with water temperature, salinity and density during spring-neap tidal cycle of spring, summer, autumn and winter time were investigated at 34 stations using observation data in Deukryang Bay, Korea, in 1995. It was found that the transparency was depended on spread of tidal currents and vertical stratification of water. The depth of transparency during neap tide was deeper than that of spring tide. The value of transparency in summer was the largest among four seasons. We concluded that the vertical stratification intensity of water mass and vertical distribution of transparency.

• 건축역사연구
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• 제15권2호
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• pp.115-136
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• 2006

Colin Rowe's 'Transparency' is one of core ideas applied to 20th Modern Architecture. It implies not only an optical characteristic, the perfectly clear, but also a broader spacial order, a simultaneous perception of different spacial locations. The former connected with physical attribute itself, and the latter deeply with the metaphorical idea of time, 'Simultaneity', embodying a new spacial quality. However, If we analyze the meaning of "Simultaneity" implicated in "Transparency" with the perspective of Henry Bergson's "Duration", there would be only little possibility as a solution to the problem of embodying a new spacial quality in architecture. As such a question emerging, this paper attempts to point out the problem of Colin Rowe's idea, "Simultaneity", and suggest a new architectural design method to overcome its inconsistency by interpretation and application of Bergson's "Image and Rhythm".

• 상하수도학회지
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• 제20권4호
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• pp.605-616
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• 2006

This study focused on analyzing effects of transparency on the water system specifically and quantitatively. It was observed that transparency can give a water utility considerable motives for improving its performance and make the service price meet the production cost. System simulation made sure that these functions of transparency will eventually result in the better service for customers and the more favorable finance for a water utility. Results of this study can help some decision makers and utilities to sort out positive countermeasure for improving transparency.

• International Journal of Advanced Culture Technology
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• 제9권1호
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• pp.40-51
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• 2021

There is a growing interest in ethical consumption, and consumers are demanding high levels of CSR for their companies. Transparent provision of corporate information among various areas of CSR is also an important topic in the recent consumption situation. In the global fashion industry, it is also a type of radical corporate transparency and ethical management, led by several advanced startups such as Everlane. As a result, the production process is being disclosed. This study empirically analyzes the influence of this fashion product process transparency on the consumer evaluation of the company. According to a survey of 200 Korean respondents, the transparency of the presented fashion firms had a positive effect on corporate trust and purchase intention. It was confirmed that it has. On the other hand, consumer involvement, which has been discussed as an important personal attribute in the associated consumption environment, has no significant moderating effect. In other words, consumers' subjective corporate ethics involvement did not have a significant influence on their corporate transparency evaluation.

• Asian Journal for Public Opinion Research
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• 제8권3호
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• pp.351-376
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• 2020

A low level of transparency and trust in the release of government information during the COVID-19 pandemic could decrease the chance of success in handling the coronavirus outbreak. This worldwide pandemic has damaged not only human health but also created an economic and social crisis. Indonesia is no exception. Unfortunately, an analysis of a mixed-method survey of 500 participants found that public perception of transparency in the government's release of COVID-19 information is still at a low level. This perceived low level of transparency generates minimum trust in the information. Only 8% of participants trust the government's information regarding the virus. Even though the Indonesian government launched an official website, www.covid19.go.id, which is intended as a primary source of valid information about COVID-19 in Indonesia, most survey participants had never used the website. However, contrary to the low levels of perceived transparency and trust, most participants said that the messages from the government are clear and easy to understand. This contradiction resulted from skepticism toward the government. Therefore, this research presents a better understanding of how the level of transparency and trust is also related to the level of skepticism of the government.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.383-390
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• 2021

This study investigates the effect of shareholders' rights, disclosure, and transparency on firm value. This study also investigates whether corporate social responsibility (CSR) is pure moderation or quasi moderation in the effect of shareholders' rights, disclosure, and transparency on firm value. This study's novelty is building a model framework to increase firm value and the role of CSR in increasing firm value. This study used secondary data provided by Indonesia, Malaysia, and Thailand Stock Exchanges. The sample of this study is 142 companies with four years of observations from 2012-2015. Firm value is measured by Tobin's Q. While shareholder's rights, disclosure, and transparency are measured using the ASEAN scorecard. The analysis method used in this study is a fixed effect model using a panel data approach. The result of this study shows that shareholders' rights have a significant positive effect on firm value. However, disclosure and transparency do not affect firm value significantly. In comparison, the CSR disclosure has a moderation effect on the relationship between shareholders' rights and firm value. The CSR disclosure does not have a moderation effect on the relationship between disclosure and transparency and firm value.

• 한국세라믹학회지
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• 제32권3호
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• pp.321-330
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• 1995

Homogeneous and monolithic TiO2-SiO2 binary aerogels were prepared by supercritical drying. Optical transparency was increased with adding acid catalyst during two step hydrolysis and with decreasing water content. These differences in optical transparency were related to microstructures of gel network formed through polycondensation reaction during supercritical drying process, rather than the final composition of aerogel.