• Hwankyungkyoyuk
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• v.6 no.1
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• pp.133-137
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• 1994

The main step for many multinational corporations when initiating an environmental management system is the formulation and implementation of an environmental audits aimed at identifying environmental problems requiring remedial action. Environmental management systems such as BS 7750 and the Eco-Management and Audit Scheme offer an opportunity to enhance environmental performance and assess the quality of management system is the availability of inhouse environmental expertise, which can be provided through training programmers.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.223-231
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• 2020

This research aims to examine (1) the effect of carbon emission disclosure on firm value, (2) the effect of good corporate governance on firm value, (3) the mediating role of financial performance between carbon emission disclosure and firm value, and (4) the mediating role of financial performance between good corporate governance and firm value. The research sample includes 43 mining, agro, and manufacturing firms listed in the Indonesian Stock Exchange over the 2015-2017 period. Carbon emission disclosure is measured by an indicator of the Global Reporting Initiative Series of Environmental Aspect. Good corporate governance is measured by the corporate governance score of shareholder rights, boards of directors, outside directors, audit committee and internal auditor, and disclosure to investors. Financial performance is measured by return on assets, while firm value is measured by Tobin's Q. Data analysis uses the structural equation modeling. The result shows carbon emission disclosure and good corporate governance have no direct effect on firm value. On the other hand, financial performance mediates the effect of carbon emission disclosure and good corporate governance on firm value. It shows that higher carbon emission disclosure and good corporate governance are meaningless for the investor if they do not give any financial performance improvement.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.9-19
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• 2020

The study aims to answer why the previous studies find the positive or insignificant effect of the CEO's abilities on firm performance. Using 34,285 CEO-firm-year panel data from the U.S. publicly traded firms drawn from the BoardEx and EXECUXOMP database during from 1992 to 2014, the results show that the fit of the CEO's generality or specialist ability with firm strategy matters on firm performance and risk. This study computes a discrete STRATEGY composite measure to construct firm strategy types, such as Prospect or Defend and use CEOs' résumés to construct an index of general skills that are transferable across firms and industries. The results find that generalist CEOs are more suitable for prospectors than specialist CEOs. Firm performance is much better when specialist CEOs work for Defenders. Although the firm performance is better too for the generalist CEOs who fit for the Prospect strategy, the firm's risk is up too. The result suggests that firms need to consider their chosen business strategy to recruit and select CEOs Our findings provide direct evidence that the match between CEO's ability and the firm's strategy is crucial to firm performance and risk.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.391-402
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• 2021

This study aims to analyze the impact of the company's financial performance in mediating the relationship between Intellectual Capital and GCG on Corporate Value in banking companies listed on the Indonesia Stock Exchange (IDX). Also, this study analyzes the direct effect of intellectual capital and GCG on corporate value and the indirect effect through the company's financial performance. This study develops research of Chen et al. (2005) and measures Intellectual Capital with VAIC (Pulic, 1998). VAIC model is more accurate to measure Intellectual Capital because it can show potential intellectual use efficiently. The data used are banking companies listed on the IDX in 2014-2016 with purposive sampling technique and Data Analysis Technique used are path analysis. The results showed that the financial performance of banking companies was proven to mediate the relationship between intellectual capital and GCG. The role of GCG that can improve financial performance and corporate value is only GCG as measured by the ratio of independent commissioners and audit quality. Meanwhile, the financial performance and corporate value audited by the Big 4 will be greater than the financial performance and corporate value of the banking companies listed on the Indonesia Stock Exchange that are not audited by the Big 4.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.321-331
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• 2023

The radical Coronavirus (COVID-19) has swiftly unfolded everywhere globally; it continues to unfold uncontrollably and critically, affecting all economies. The pandemic is not only a health issue but also has distinct effects on the global economy and enterprises. The impact of this novel Coronavirus is also well-documented in the financial sector. This study aims to investigate the impact of COVID-19 on corporate governance and banks' financial performance. Moreover, this study also examines the impact of corporate governance on banks' performance in Bangladesh. The study uses return on equity, return on assets, non-performing loans, return on investment, and earnings per share to measure the performance of the banks. And characteristics of corporate governance are measured by board size, number of independent directors on the board, number of female directors on the board, number of board meetings, and number of members in the audit committee. The study uses descriptive statistics, correlation analysis, t-test, and panel regression analysis. The study finds that COVID-19 significantly impacts the banks' performance and some corporate governance characteristics. The study also reveals that corporate governance significantly impacts the financial performance of commercial banks. The findings of this study suggest that banks should concentrate more on corporate governance.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.15-27
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• 2023

The purpose of this research is to investigate the impact of Business Intelligence (BI) on the relation between Big Data Analytics (BDA) and Financial Performance (FP), at the beginning we reviewed the academic accounting and finance literature to develop the theoretical framework of business intelligence, big data and financial performance in terms of definition, motivations and theories, then we conduct an empirical analysis based on questionnaire-base survey data collected. The researchers identified the study population in the joint-stock companies listed on the Egyptian Stock Exchange and operating in the sectors and activities related to modern technologies in information systems, big data analytics, and business intelligence, in addition to the auditing offices that review the financial reports of these companies, and The sector closest to the research objective is the communications, media, and information technology sector, where the survey list was distributed among the sample companies with (15) lists for each company, and (15) lists for each audit office, so that the total sample becomes (120) individuals (with a response rate 83.3%), The results show, First, Big data analytics significantly affect organizations' financial performance, second, Business intelligence mediates (partial) the relationship between big data analytics and financial performance.

• Journal of the Korean Institute of Intelligent Systems
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• v.11 no.7
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• pp.633-640
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• 2001

In this paper we examine the machine learning issues raised by the domain of the Intrusion Detection Systems(IDS), which have difficulty successfully classifying intruders. There systems also require a significant amount of computational overhead making it difficult to create robust real-time IDS. Machine learning techniques can reduce the human effort required to build these systems and can improve their performance. Genetic algorithms are used to improve the performance of search problems, while data mining has been used for data analysis. Data Mining is the exploration and analysis of large quantities of data to discover meaningful patterns and rules. Among the tasks for data mining, we concentrate the classification task. Since classification is the basic element of human way of thinking, it is a well-studied problem in a wide variety of application. In this paper, we propose a classifier system based on genetic algorithm, and the proposed system is evaluated by applying it to IDS problem related to classification task in data mining. We report our experiments in using these method on KDD audit data.

• International Journal of Quality Innovation
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• v.1 no.1
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• pp.75-80
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• 2000

Objective evaluation is necessary for the company to know the level of its TQM activity and to improve it. This article proposes self-evaluation model for TQM activity through comparison study of the examination viewpoints for the Deming Prize with criteria of the Malcolm Baldridge National Quality Award. Proposed self-valuation model consists of three evaluation categories i.e. management system, management performance and survey/audit system. Evaluation on these categories is done for process and performance by using scoring method. This self-evaluation model is useful for checking the progress of TQM and make company recognize the strength and weakness of its TQM activity, namely, positioning analysis.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.3
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• pp.41-51
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• 2020

A series of corporate failures and financial crises have raised attention to organizational governance issues, especially for financial institutions. In the banking system, corporate governance further plays a unique role because of the uniqueness of the banking organizations. Therefore, this study aims to examine the effect of corporate governance disclosure on bank performance by building a corporate governance disclosure index (CGDI) for 10 Islamic banks operating in Iran, Saudi Arabia and Malaysia. The data used in this study are secondary data taken from annual reports and sourced from the official websites of each banks include Iran Exchange, Stock Market Quotes and Financial News, and Bursa Malaysia. This study uses content analysis of the annual bank report within five years (2014-2018). The results show that Islamic banks comply with 72.4% of the attributes discussed in the CGDI. The most frequently reported and disclosed elements are board structure and audit committee. The regression results provide evidence that Islamic banks with a higher level of corporate governance disclosure reported high operating performance measured by ROA. In contrast to the expectation, the financial performance of ROE and Tobins'q are not significantly related to the disclosure of sharia bank governance.

• The KIPS Transactions:PartD
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• v.10D no.5
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• pp.773-780
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• 2003

SecuROS(Secure & Reliable Operating System) prevents and blocks possible system cracking by implementing additional security functions in FreeBSD 4.3 operating system (OS) kernel, including access control, user authentication, audit trail, encryption file system and trusted channel. This paper describes access control technique, which is one of core technologies of SecuROS, introduces the implementations of DAC, MAC and RBAC, all of which are corresponding access control policies, and show security and results of performance measurement on the basis of application of access control policies. Finally, security and performance between conventional OS environment and environment adopting access control policy is described.