• Journal of Convergence for Information Technology
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• v.10 no.11
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• pp.324-331
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• 2020

This study used the financial information of 29 Regional public hospitals registered in the HASPA. Regional public hospitals analyzed the ratio of operating financing by management activities and how they affect net profit. The results of the study, Regional Public Hospitals ratio of fund financing for management activities was 83.50 percent for medical revenues, 9.53 percent for Incidental Revenue of Medical, 4.54 percent for Contribution Revenue, 4.42 percent for Other non-medical profits, 1.21 percent for depreciation Expense and 0.73 percent for Amount of reserve for unique purpose project. As a result of examining the effect of financing by management operation on net profit, the ratio of operating funds by medical revenue, by incidental revenue of medical, by contribution revenue and by other non-medical profits had a positive impact on net profit of Regional public hospitals. And It has been confirmed that the ratio of amount of reserve for unique purpose project has a negative impact on net profit. Therefore, it is necessary for Regional public hospitals to manage costs in consideration of revenues and internal reserves.

• Information Systems Review
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• v.13 no.3
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• pp.27-46
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• 2011

Many business managers claim that treasury management is their leading concern. Managing cash flows is the center of treasury management. However, in reality, companies has experienced the difficulty in monitoring and controling this flow initiated by business transactions. To resolve this problem, Webcash Inc. developed an innovative systems called Branch Solution. Branch Solution stands in between banking systems and a company's ERP system to connect them. This system provides the company with an ability to control the financial flow in accordance with the physical flow of materials. Due to this solution many companies accomplish a high efficiency and visibility in their cash management. This study analyses a treasury management case from the perspective of supply-chain processes integration.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.12 no.2
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• pp.259-269
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• 2012

Listed companies ought to account all transactions and report and disclose their financial statements in accordance with International Financial Reporting Standards (IFRS). To comply with IFRS almost all listed companies installed IFRS system within the companies (on-premise system). This study is trying to identify the effect to Quality Management with on-premise IFRS system. Nowadays, however, Cloud Computing is offered as a replacement of the on-premise system. This study is also trying to identify the effect to Quality Management with Cloud Computing environment instead of on-premise system. This is an empirical study through interviews with, questionnaires to, and statistical analysis of the responses from the professionals and experts who experienced installations of IFRS system.

• The KIPS Transactions:PartC
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• v.13C no.1 s.104
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• pp.69-74
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• 2006

USA is strengthening the information sanity by managing federal agency's information and information system systematically. For this purpose, US government put the Federal Information Security Management Act into the E-Government Act of 2002. According to the FISMA, it is required to have information security management plan for ail federal agencies. In addition that, Inspector Generals of these agencies should assess the status of their agency and report the result to the office of Management and Budget. Collecting all the reports from each agency, OMB should report to GAO on general status of information security of federal agency. It is helpful to provoke the information security as a necessary activity to realize the E-government. Comparing these efforts with our system will give us good implications to get more idea to secure our information system.

• The Journal of Information Systems
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• v.30 no.1
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• pp.65-84
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• 2021

Purpose Based on the development of artificial intelligence and big data technologies, the RegTech has been emerged to reduce regulatory costs and to enable efficient supervision by regulatory bodies. The word RegTech is a combination of regulation and technology, which means using the technological methods to facilitate the implementation of regulations and to make efficient surveillance and supervision of regulations. The purpose of this study is to describe the recent adoption of RegTech and to provide basic examples of applying RegTech to capital market regulations. Design/methodology/approach English-based ontology and deep learning technologies are quite developed in practice, and it will not be difficult to expand it to European or Latin American languages that are grammatically similar to English. However, it is not easy to use it in most Asian languages such as Korean, which have different grammatical rules. In addition, in the early stages of adoption, companies, financial institutions and regulators will not be familiar with this machine-based reporting system. There is a need to establish an ecosystem which facilitates the adoption of RegTech by consulting and supporting the stakeholders. In this paper, we provide a simple example that shows a procedure of applying RegTech to recognize and interpret Korean language-based capital market regulations. Specifically, we present the process of converting sentences in regulations into a meta-language through the morpheme analyses. We next conduct deep learning analyses to determine whether a regulatory sentence exists in each regulatory paragraph. Findings This study illustrates the applicability of RegTech-based ontology and deep learning technologies in Korean-based capital market regulations.

• Management & Information Systems Review
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• v.29 no.3
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• pp.149-171
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• 2010

The purpose of this research is an assessment of Information Systems(IS) curriculums in Korea based on the IS 2002 model curriculum. Out of the 201 Korean universities, 60 universities have the IS discipline as a major or a department having an independent curriculum. Out of these 60 universities, 38 universities(63.4%) have the IS discipline in the business schools while the IS discipline in the rest of universities is located under the social science school and others. Information Systems as a field of academic study exists under a variety of different names. The different labels(Information Systems, Management Information Systems, Computer Information Systems, Information Management, e-commerce, e-business, etc.) reflect historical development of the field, different ideas about how to characterize it, and different emphases when programs were began. The result of mapping the IS courses into the IS 2002 model curriculum supports the fact that management as a reference discipline that provides underlying theories for IS as a particular new discipline should be its academic home. Within the IS courses, information technology area is the most popular. and followed by information systems fundamentals area, information systems theory and practice area, information systems development area, and information systems deployment and management process area.

• Journal of Digital Convergence
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• v.12 no.1
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• pp.23-36
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• 2014

Recently economic crisis has brought world economic instability. Each country in order to stabilize the economy, fiscal rules are introduced or reinforced. Fiscal Policy in a country plays an important role in determining the economic situation in the present and future. Existing fiscal rules tend to place a rigid limit not only on the deficit ratio and thus on the scope for fiscal stabilization, but also on the extent to which fiscal policy can be used for structural purposes. But the fiscal rules are operated in many ways and adopted in various forms, with different binding of each other, according to their own fiscal situations, and political circumstances. This study shows several important factors for successful National fiscal system and continuous fiscal soundness and development.

• Journal of Information Technology Applications and Management
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• v.14 no.1
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• pp.179-202
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• 2007

This paper presents and tests a conceptual model of Technology Acceptance Model (TAM) that explains perceived usefulness, perceived ease of use, organizational commitment and turnover intention in terms of psychological commitments in mandatory environments. The model focuses on the psychological commitments (Kelman's internalization, Identification, compliance) as the primary predictors of perceived usefulness, perceived ease of use and organizational commitment. We discuss our current understanding of technology acceptance as well as the notion of mandated use. The results are as fellows that organizational commitment is negatively related to turnover intention : perceived usefulness is positively related to organizational commitment : psychological commitments are positively related to organizational commitment, perceived usefulness and perceived ease of use : perceived ease of use is positively related to perceived usefulness in mandatory environments. Through this research, psychological commitments are the strong determinants of technology acceptance in mandatory environments. These findings advance theory and contribution to the foundation for future research aimed at Improving our understanding of user adoption behavior in mandatory environments.

• Asia pacific journal of information systems
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• v.11 no.1
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• pp.91-115
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• 2001

Faced with tougher competition in global, organizations are pressured to improve organizational productivity, including information systems(IS) departments. Especially related to IS, trying to remain competitive and up-to-date in rapidly changing world is becoming a financial burden to many organizations. Through outsourcing, organizations can provide better services and acquire and maintain a competitive advantage. In recent years IS outsourcing related researches have appeared in trade and academic literature. However the research on accounting information systems(AIS) outsourcing is very little or limited. This study attempts to empirically test the relationship between determinant factors and the degree of accounting information systems outsourcing as well as the relationship between success factors and the interactions between the degree of accounting information systems outsourcing and outsourcing success. Based on the previous studies on IS outsourcing and its related theories, determinant factors(transaction characteristic, resource performance, and risk dependence) and success factors(monitor, participation, and vendor capability) were identified and their measures were developed. Empirical results demonstrate that the change in the degree of AIS outsourcing is determined by the specificity of accounting information asset, uncertainty, the effect of internal AIS, AIS cost-effectiveness, and cost increase risks, and that monitor and vendor capability are implementation factors determining the degree of outsourcing success.

• Asia pacific journal of information systems
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• v.4 no.2
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• pp.35-61
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• 1994

Accounting information system is the most important and formal subsystem of the total information system of an organization which produces and delivers financial information. An organization has its own contigent characteristics. It is the key to a successful development of accounting information system to select the development mode and information characteristics appropriate for the contigent characteristics. The main purpose of this study is to analyze the relationship between the contigent factors and the development mode of accounting information system. In addition, this study will examine the relationship between the contigent variables and the information characteristics of accounting information system. The research method adopted in this study is the survey. The results show that the environmental uncertainty, organization size, task diversity, task interrelatedness, and management commitment are positively related with the involvement and role of user in the system development process. The aggregate information regarding various departments tends to be produced by an organization under the uncertain environment. The information is reported periodically by a centralized organization. The aggregate information is preferred when tha task for implementation is diversified. The output information is more aggregate and provided more frequently when there exists a high interrelatioship between tasks. The output information is more external and reported more frequently in an organization with the high management commitment.