• Management & Information Systems Review
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• v.31 no.4
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• pp.469-490
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• 2012

This study reviews the issue of endogeneity which has gained in importance in the empirical accounting researches in recent years. In so doing, I aim to call attention to the extent to which the presence of endogeneity limits the validity of empirical testing of models. More specifically, this paper explains what endogeneity is, its causes and consequences, and potential ways of managing the problem. The issues that concern endogeneity include, in the main, omitted variables, simultaneity, equilibrium conditions, choice variables. In this paper, I also discuss the implications derived from several selected empirical accounting research topics, that explicitly dealt with the problem of endogeneity. These include, among others, Oswald and Zarowin's (2007) study on the informativeness of capitalization of R&D, Hazarika et al. (2012) focusing on the relationship among internal corporate governance, CEO turnover, and earnings management, and a series of literature devoted to the associations between corporate governance structure and firm values. Finally, possible approaches for dealing with endogeneity are discussed.

• Journal of Advanced Navigation Technology
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• v.25 no.5
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• pp.415-425
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• 2021

In line with the trend of the digital transformation, the financial sector is providing financial services with new technologies. Among them, the open banking, which is drawing attention from global financial industry, is a service environment that maximizes customers' convenience and data utilization. In addition, the shift in the digital paradigm has also increased anxiety that security problems such as hacking and information leakage caused by data sharing are also concerned. A failure to overcome the negative view will hinder the development of financial services. This study presents a security governance system that can safely and comprehensively manage data in a digital financial ecosystem. This prepares a technical application plan by presenting a digital financial security architecture to field workers, focusing on the open banking service environment. It can be seen that this study is worthwhile by presenting a comprehensive information protection system that allows financial IT to introduce and utilize open banking services in a changing environment.

• Journal of Korea Society of Industrial Information Systems
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• v.27 no.5
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• pp.145-156
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• 2022

In recent years, as there is growing concern with ESG (Environmental, Social, and Governance), the strategic direction of business management is changing from maximizing shareholders wealth to maximizing stakeholders value. ESG is reshaping a corporation's supply chain management strategies. The purpose of this study is to explore the ESG challenges in supply chain management. As a result of network text analysis and topic modeling analysis on 3226 news articles, 'Suppliers', 'Sustainability', 'Shared Growth' 'Carbon Neutral', 'Safety and Health', 'Responsible Business Alliance', 'Supply Chain Due Diligence Law' were identified as the main issue. Since ESG initiatives in the supply chain are not limited to the efforts of individual firms, future research should focus on figuring out what difficulties and challenges exist in the diffusion of ESG practices along multi-tiered supply chains, and how to overcome them.

• Journal of the Korean Society for Library and Information Science
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• v.57 no.1
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• pp.309-338
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• 2023

As awareness of social and environmental issues increases due to the gust of ESG management, interest in ESG management is increasing, and the influence of ESG evaluation is getting stronger, and libraries need to participate in ESG management evaluation. In order to apply ESG management to libraries, library ESG evaluation indicators must be developed. Therefore, this study attempted to comprehensively examine ESG management evaluation indicators of public institutions, including companies, and propose ESG management evaluation indicators applicable to libraries. To this end, it went through the process of investigating and analyzing ESG-related prior research, deriving preliminary evaluation indicators for libraries, collecting expert FGI opinions, developing primary library ESG evaluation indicators based on expert FGI opinions, and) examining the suitability of primary library ESG evaluation indicators. Finally, a total of 25 items were selected in the environmental area, a total of 56 items in the social area, and a total of 32 items in the governance area. In future studies, it is necessary to conduct ESG management evaluation for libraries based on this indicator.

• International Journal of Computer Science & Network Security
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• v.23 no.2
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• pp.173-182
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• 2023

The UAE government has set its sights on creating a smart, electronic-based government system that utilizes AI. The country's collaboration with India aims to bring substantial returns through AI innovation, with a target of over $20 billion in the coming years. To achieve this goal, the UAE launched its AI strategy in 2017, focused on improving performance in key sectors and becoming a leader in AI investment. To ensure public safety as the role of AI in government grows, the country is working on developing integrated cyber security solutions for SCADA systems. A questionnaire-based study was conducted, using the AI IQ Threat Scale to measure the variables in the research model. The sample consisted of 200 individuals from the UAE government, private sector, and academia, and data was collected through online surveys and analyzed using descriptive statistics and structural equation modeling. The results indicate that the AI IQ Threat Scale was effective in measuring the four main attacks and defense applications of AI. Additionally, the study reveals that AI governance and cyber defense have a positive impact on the resilience of AI systems. This study makes a valuable contribution to the UAE government's efforts to remain at the forefront of AI and technology exploitation. The results emphasize the need for appropriate evaluation models to ensure a resilient economy and improved public safety in the face of automation. The findings can inform future AI governance and cyber defense strategies for the UAE and other countries.

• The Journal of the Convergence on Culture Technology
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• v.9 no.3
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• pp.159-166
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• 2023

Humanities are as crucial as the technology itself in the intelligent information society. Human-centered convergence information technology (IT), which reflects emotional and human nature, can be considered a unique technology with an optimistic outlook in the unpredictable future. Based on this research background, this paper proposed an education model that can improve the IT humanities capabilities of various learners, including elementary and secondary students, prospective teachers, incumbent teachers, school managers, and the general public, through analysis of previous studies on convergence education models. Furthermore, the practical aspects of the proposed model were closely examined so that the proposed education model could be stably incorporated and utilized in the educational field. There are seven strategies for implementing the education model proposed in this paper, including research on textbooks, teaching and learning materials, activation of research results, maker space creation, global joint research, online education operation, developing living lab governance, and diversification of self-sustaining platforms for sustainable and practical education. In the future, validity verification through expert Delphi is required as a follow-up study.

• Journal of Digital Convergence
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• v.19 no.10
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• pp.49-61
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• 2021

In a disaster situation such as COVID-19, our society has experienced the spread of the damage due to confirmed patients who have a negative or uncooperative attitude toward the disclosure of personal information. Accordingly, this study aims to find a policy direction that can improve the awareness of the disclosure of personal information about confirmed COVID-19 patients. This study classified the concept of acceptability into personal and social acceptability, and statistically verified their relationship with influential factors. In this study, 594 cases of data collected through an online survey were used. The analysis results show that the greater the trust in the government's personal information management capability, the lower the perception of the risks associated with the disclosure of personal information, and the lower the awareness of the risk, the higher the personal and social acceptability of the personal information disclosure of COVID-19 confirmed patients. In addition, the greater the recognition of the utility of personal information disclosure, the higher the perception of personal and social acceptability of the personal information disclosure. It is expected that the analysis results and discussions of this study will be useful information for policy development to create a more mature social atmosphere to reduce the public's reluctance to disclose information not only in COVID-19 but also in new disaster situations in the future.

• 한국IT서비스학회:학술대회논문집
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• 2007.11a
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• pp.431-436
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• 2007

교육정보화를 중추적으로 추진하고 있는 한국교육학술정보원에는 고객에게 양론의 서비스와 콘텐츠를 제공하기 위한 도구로써 정보기술아키텍처를 선택하였으며, 이를 통하여 향후 모든 정보학 사업의 기반과 더불어 정보시스템 관리체계로써의 역할인 IT Governance를 추진하기 위한 역할을 수행하고자 한다. '05년부터 추진해온 정보기술아키텍처 사업과 더불어 '97년 학술연구정보서비스 정보기술아키텍처 도입을 통해 축적된 지식과 경험을 토대로 향후 교육관련 기관 컨설팅을 추진하고자 하며, 본 연구와 관한 자세한 내용은 다음과 같이 논의하였다.

• Journal of Information Technology Services
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• v.6 no.3
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• pp.87-110
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• 2007

Recently, researches on IT Service Management (ITSM) for improving information system operation service and information system outsourcing cost estimation model are proliferating. This study suggests a new cost model of IT operation service and optimizing method based upon the characteristics of operation service as a long-term and continuous business service for both user's and service provider's point of view. This study explains the cost optimization model of IT operation service by improving service request management process, such as adequate reception and control, proper valuation, process management using project management methodology, effective organization and time management of service personnel. Especially in this study, service ability improvement effect and fixed operation cost reduction effect are defined to prove the proposed new cost model.

• Journal of the Semiconductor & Display Technology
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• v.19 no.2
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• pp.1-10
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• 2020

Blockchain enabled Decentralized Autonomous Organization (DAO), a new form of organization with conveying its core value - trust. Token holders who are participating DAO's governance share their thoughts, information, and ideas in online forum. But it is problem that chronological form of DAO's online forum makes token holders hard to find crucial information, meaning that many of them might not understand what is happening discussion. In this paper, we studied not only a decision making process which feature is iteration, visualization, and applicable to DAO with 6 steps in total but also a decision making tool which is based on the process of this paper. The tool has features to help participants such as voting model, visualization features which gives guidance to them for their decision during the process. Our experiment showed that the process and tool is somewhat reasonable, and the information during the process is effective for participants. This work is expected to be applied to current DAOs to make a decision among the token holders.