• Title/Summary/Keyword: "information governance"

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The Optimal Determination of the "Other Information" Variable in Ohlson 1995 Valuation Model

  • Bolor BUREN;Altan-Erdene BATBAYAR;Khishigbayar LKHAGVASUREN
    • East Asian Journal of Business Economics (EAJBE)
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    • v.12 no.2
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    • pp.1-7
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    • 2024
  • Purpose: This study delves into the application of the Ohlson 1995 valuation model, particularly addressing the intricacies of the "Other information" variable. Our goal is to pinpoint the most suitable variables for substitution within this category, focusing specifically on the Mongolian Stock Exchange (MSE) context. Research design, data, and methodology: Employing data spanning from 2012 to 2022 from 60 MSE-listed companies, we conduct a comprehensive analysis encompassing both financial and non-financial indicators. Through meticulous examination, we aim to identify which variables effectively substitute for the "Other information" component of the Ohlson model. Results: Our findings reveal significant outcomes. While all financial variables within the model exhibit importance, certain non-financial indicators, notably the company's level and state ownership participation, emerge as particularly influential in determining stock prices on the MSE. Conclusions: This study not only contributes to a deeper understanding of valuation dynamics within the MSE but also provides actionable insights for future research endeavors. By refining key variables within the Ohlson model, this research enhances the accuracy and efficacy of financial analysis practices. Moreover, the implications extend to practitioners, offering valuable insights into the determinants of stock prices in the MSE and guiding strategic decision-making processes.

Business Information Visuals and User Learning : A Case of Companies Listed on the Stock Exchange of Thailand

  • Tanlamai, Uthai;Tangsiri, Kittisak
    • Journal of Information Technology Applications and Management
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    • v.17 no.1
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    • pp.11-33
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    • 2010
  • The majority of graphs and visuals made publicly available by Thai listed companies tend to be disjointed and minimal. Only a little over fifty percent of the total 478 companies included graphic representations of their business operations and performance in the form of two or three dimensional spreadsheet based graphs in their annual reports, investor relations documents, websites and so on. For novice users, these visual representations are unlikely to give the big picture of what is the company's financial position and performance. Neither will they tell where the company stands in its own operating environment. The existing graphics and visuals, in very rare cases, can provide a sense of the company's future outlook. For boundary users such as audit committees whose duty is to promote good governance through transparency and disclosure, preliminary interview results show that there is some doubt as to whether the inclusion of big-picture visuals can really be of use to minority shareholders. These boundary users expect to see more insightful visuals beyond those produced by traditional spreadsheets which will enable them to learn to cope with the on-going turbulence in today's business environment more quickly. However, the debate is still going on as to where to draw the line between internal or external reporting visuals.

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The Diagnosis and Prescription for Cybersecurity in Korea: Focusing on Policy and System

  • Park, Sangdon;Kim, Il Hwan;Kim, Jaehyoun;Lee, Kyung Lyul
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.12 no.2
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    • pp.843-859
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    • 2018
  • Cybersecurity has emerged as a serious problem in Korea and there have been relevant movements to improve domestic cybersecurity policy and system. However, discussions have yet to result in actual progress and the legislation for improvement of cybersecurity policy and system have been stagnant until now. As evidenced by the introduction of primary government legislation bill for national cybersecurity in 2017, the preparations for improvements to the policy and system are still in progress. However, we cannot be positive about the possibility of implementing these improvements during the process. Recognition of the importance of cybersecutiry has gradually risen and is more prevalent than in years past, however, in-depth discussions are not being made. In principle, misunderstandings about cybersecurity itself and insufficient understandings of the relevant legislation seem to cause such problems. Therefore, it is necessary to review key issues related to the improvement of cybersecurity policy and system and reconsider tasks for the future. Such issues include the relationship between cybersecurity and fundamental rights, establishing responsibility and capability of each of entities for cybersecurity, and the role of the military in cybersecurity. This type of in-depth discussion will be helpful for finding ways to improve upon cybersecurity policy and system. Moreover, this study aims to key issues with questionnaire survey and political and normative inquiry.

A Study on Utilization of ORCID based Author Identifier at National Level (국가 차원의 ORCID 기반 저자 식별자 활용에 관한 연구)

  • Kim, Eun-Jeong;Noh, Kyung-Ran
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.28 no.3
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    • pp.151-174
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    • 2017
  • The diffusion of the internet, the advancement of ICT technology, and digital diffusion have facilitated the streamlining and acceleration of scholarly communication and speeding up research, and the paradigm of scholarly information dissemination is changing. This study introduces the ORCID, a unique author identifier, and examines the ORCID organization's activities, the advantages given to researchers and research institutes, and the membership status. In addition, this paper examines adoptions and utilizations of ORCID in major countries including USA, UK, Italy, and China. Based on this, this paper suggests the necessary considerations for utilizing ORCID in terms of governance, system elements, policy and institutional aspects in an effort to identify authors at national level.

A Study on the Library Cooperation between South and North for the Unified Korea (통일 한국을 대비한 남북한 도서관교류협력에 관한 연구)

  • Park, Mihyang
    • Journal of the Korean Society for information Management
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    • v.34 no.1
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    • pp.317-340
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    • 2017
  • Non-ideological information exchange and cooperation based on the scholarly and cultural fields would be the most effective project of south and north Korea for gaining the national homogeneity and trust in the long-term perspective. In this context, this study researched the measures on cultural exchange and cooperation between south and north through national libraries for the unified Korea. Related with that issue, this study analyzed function and limitation of national library in north Korea and evaluated library cooperation between south and north Korea in the frame of cultural cooperation project. So, this study suggested the stepwise model of the library cooperation between south and north based on the five practical measures including the cooperation governance system.

A Study on Manual Model of Public Qualification Processing System based on IT Governance Structures (IT거버넌스 체계 기반의 공공자격 처리시스템 지침서 모델에 관한 연구)

  • Chang, Young-Hyun;Park, Dea-Woo
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2011.05a
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    • pp.316-319
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    • 2011
  • 본 논문에서는 공공자격처리시스템의 관리 효율성을 극대화하기 위한 지침서의 신개발 사양으로 다양한 이론에 근거한 IT 거버넌스 체계를 적용하여 모델을 개발하고 실제 운영시스템에 적용한다. 모델의 개발은 정보기술자원과 정보를 공공자격처리시스템 개발 전략과 목표를 기준으로 일반적 사항인 계획, 조직, 도입에 대한 사항의 상위개념으로서 구축, 운영, 지원, 모니터링 등에 대하여 시스템 관리자와 함께 일반 행정처리 중심의 사용자를 바탕으로 한 기술 분야의 세부사항을 자세하게 중점적으로 적용하는 방법론을 도입한다. 개발자와 관리자 및 행정사용자가 중심체계가 되는 방법론을 적용하여 관리자 지침서를 모델링하는 본 논문은 공공자격처리시스템 프로젝트를 2개의 대규모 개발 시스템으로 분류하고 각각 7가지의 분야에 대하여 세부사항을 도출하고 운영책임 관리자와 일반 행정처리 사용자에게 적용하여 결과를 평가한다. 국가정보화 IT 거버넌스 혁신을 통하여 8가지 영역의 표준 지침서 제작의 필요성이 대두되어지는 관점에서 본 연구가 국가가 시행하는 공공자격 처리시스템의 특수 분야에서 확장되어진 기술적 공유를 추구할 수 있다.

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A Study on the Needs for Managerial Service for Residents in Multi-family Housing (공동주택의 입주자관리서비스에 대한 필요도 - 거주자와 관리자의 견해를 중심으로 -)

  • Chae, Hye-Won;Lee, Kyung-Hee;Hong, Hyung-Ock
    • Proceeding of Spring/Autumn Annual Conference of KHA
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    • 2004.11a
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    • pp.393-397
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    • 2004
  • The purpose of this study was to analyze the needs for managerial service for residents in multi-family housing. For the survey and statistical analysis, the questionnaires from 484 residents and 84 housing managers of multi-family housing within the Seoul metropolitan area were used. The analytical methods adopted in this study were frequency, percentage, t-test, and factor analysis. The results of this study are as follow : (1) Basic services within a multi-family housing included management, minimum residential self governance, basic etiquette, and community program. And additional service were categorized by the health and entertainment program, the consumer service program, the residential life services, the information and financial services program, and the children's program. (2) The favorite needs of residents' additional services were the market news and information, the programs related health, the mail services, the health diagnosis service programs etc. But, housing managers' needs were the market news and information, and the flea market. As to the results analyzing the needs for additional service fir residents, it was found there were differences between residents and housing managers.

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Research on Corporate Risk Reporting: Current Trends and Future Avenues

  • Mazumder, Mohammed Mehadi Masud;Hossain, Dewan Mahboob
    • The Journal of Asian Finance, Economics and Business
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    • v.5 no.1
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    • pp.29-41
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    • 2018
  • These days, corporate risk management has become a major concern in the corporate world. Companies in the global environment are exposed to diverse kinds of risks that are affecting the decisions of investors and other stakeholders. Therefore, companies are expected to not only identify and manage risks but also voluntarily report the same to the stakeholders. Increasingly, standard setters and regulators are requiring firms to disclose such information. On the contrary, there also exists a perception that risk reporting can create a negative impression among the stakeholders about the future of the company. In line with such growing dilemma for risk disclosures, the issue of corporate risk reporting (CRR) has been receiving immense emphasis from the accounting academicians. The main objective of this article is to conduct a comprehensive literature review on corporate risk disclosures. In order to fulfill this objective, at first, a summary of the relevant available literature is presented to identify the current regulations on risk reporting, existing trends of CRR research and theories applied in research. Then, through analysis, several research avenues are identified. It is expected that if these dimensions are explored by the future researchers, a better and broader understanding of the risk reporting practices can be achieved.

C-P-N-D Ecological System and ICCT (Information, Communication, Contents Technology) (C-P-N-D 생태계와 ICCT (Information, Communication, Contents Technology))

  • Choi, ChangHyeon
    • Journal of Digital Convergence
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    • v.12 no.3
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    • pp.7-16
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    • 2014
  • This study aims to analyze the key logic of the current C-P-N-D ICT ecological system, to find out the shortcomings of the current system, and then to offer policy suggestions for the establishment of a new creative contents industry ecological system; that is, ICCT (Information, Communication, Contents and Technology) System.

Comparative Analysis of Digital Twin Trends in Urban Area (도시 분야 디지털트윈 동향 비교·분석)

  • Jeong, Dawoon;Choi, Wongeun;Hong, Seokhyeon;Cho, Kwangje;Park, Jungho
    • Journal of Cadastre & Land InformatiX
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    • v.53 no.1
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    • pp.123-137
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    • 2023
  • This study is to review the concept of digital twin, analyse digital twin cases and suggest implications. The definition of digital twin is somewhat different depending on purposes but the importance of visualization, monitoring, analysis, prediction and optimization characteristics are accepted. In terms of the concept, digital twin cases are reviewed and analyzed. Based on the analysis, implications from a data point of view for the future development of digital twin in South Korea are suggested.