• The Journal of Information Systems
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• v.30 no.2
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• pp.243-259
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• 2021

Purpose The beginning of innovation and creation, Haenggung-dong, Paldal-gu, Suwon-si: Suwon Hwaseong Fortress, which began in 1794 by King Jeongjo in accordance with the spirit of Beopgochangsin, mobilized the abilities of traditional techniques, new science and technology, and artists New starting point for urban innovation in Suwon: Based on 5G technology possessed by leading companies in the global ICT industry in Hwaseong (Haenggung-dong), a product of cutting-edge evidence, solve various urban problems through public, private, industrial and academic governance, and a new business model It aims to reorganize into the space where this is created. Design/methodology/approach The New 1794 Project is a 2019 demonstration project requested by the Ministry of Land, Infrastructure and Transport for "Suwon Smart City Challenge Project: Haenggung-dong, Paldal-gu, Suwon-si," developed by the Dankook University SW Design Convergence Center, and the main project from 2020 to 2022. The smart city project strategy should be implemented based on partnerships with multiple stakeholders, and the bottom-up approach and the traditional top-down must be able to coexist. Therefore, the smart city solution applied a horizontal governance method. Findings In this study, the definition of the New 1794 Project, which is the key to defining smart cities in relation to all analyzed aspects, was developed.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.421-431
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• 2021

This study investigates the empirical linkages between ASEAN countries' institutional quality and financial inclusion using country data from 2008-2019. In this paper, six governance indicators from the World Governance index are used to measure the impact of institutions on financial inclusion. The PCA method's financial inclusion index is constructed from 3 indicators: penetration, access, and usage: penetration, access, and usage with six indices respectively as the number of ATMs per 1000 km², the number of bank branches per 1000 km², the number of ATMs per 100,000 people and the number of bank branches for 100,000 adults, the ratio of credit to private to GDP, and the ratio of deposit to private to GDP. Regression analysis with the Generalized Moments method shows the positive impact of institutions and other control variables like GDP per capita, inflation, bank concentration, and human development index on financial inclusion. Therefore, this study recommends that the government and policymakers in countries pursue the financial inclusion agenda to pay attention to the financial and economic indicators and institutional factors. This is because many savers, borrowers, and investors may not be protected when financial contracts are enforced or breaches occur in an environment where economic, legal, judicial, and political institutions are weak, such as in ASEAN countries.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.14 no.11
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• pp.4331-4354
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• 2020

Nepal is a sensitive and disaster-prone country where safety and security risk are of high concern for travelers. Digital technologies can play a vital role in addressing safety and security issues in the country. This research work proposes a Digital tourism security system design for addressing the safety and security issues in tourism industry of Nepal. The study uses Design science research methodology to identify artifacts, interactions, information flow and dependencies between them which are then mapped with existing prevalent technology to provide design solutions. Data is obtained from interview of tourist and experts as a primary source and technical documents/draft, software documentations, surveys as secondary source. Generalized information model, Use cases model, Network architecture model, Layered taxonomy model and Digital tourism technology reference model are the outcomes of the study. The work is very important as it talks specifically about implementation and integration of digital technologies in tourism security governance at federal, provincial, municipal and rural level. The research supplements as a knowledge document for design and implementation of digital tourism security system in practice. As there is very less work on digital systems in tourism security of Nepal, this work is a pioneer and first of its kind.

• Journal of Digital Policy
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• v.1 no.2
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• pp.41-45
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• 2022

In this study, we look at the current address of industrial complexes and the government's support policies for industrial complexes so far, examine the problems and improvements of industrial complexes in the era of great transformation, and then suggest how to innovate industrial complexes, and suggest the plans and tasks. want to report. To summarize the conclusion, in order to enhance the competitiveness and innovation of industrial complexes, which are the main axis of the national economy, a governance system in which the government, regional innovation organizations, and businesses cooperate must be established to transform industrial complexes suitable for the transition period and foster excellent industrial complexes. It is urgent to actively support the policy and budget input of each government department.

• Journal of Distribution Science
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• v.20 no.10
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• pp.11-17
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• 2022

Purpose: This research aims to find the link between public service Distribution and individual job performance in the provincial municipality. Research design, data, and methodology: This is a quantitative approach study with a non-experimental and correlational design. The sample consisted of 140 employees appointed and hired by the provincial municipality of Huaraz. For data collection, Two questionnaires with an ordinal Likert-type scale and the Rho Spearman correlation coefficient were used to assess the link between the research variables., For Analysis: two questionnaires with an ordinal Likert-type scale and the Rho Spearman correlation coefficient were used to determine the connection between the research variables. Results: It was determined that both variables have a high degree of correlation (0.725), indicating a direct and significant relationship between the Distribution of public service and skill performance in the provincial municipality (0.614). Conclusion: Finally, this allows us to conclude that the institutional context is essential; that is, there is a significant correlation between the PSM and contextual performance in the provincial municipality of Huaraz, which has a Rho Spearman value of 0.723.

• Journal of Environmental Science International
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• v.31 no.12
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• pp.1117-1126
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• 2022

This study analyzed the effect of Corporate Social Responsibility and ESG (Environmental, Social and Governance) score on information asymmetry from the perspective of investors, who are important stakeholders of the company. For KOSPI-listed companies from 2017 to 2020, the effect of ESG overall score and each item score (E, S, G) on the bid-ask spread, which is a proxy for information asymmetry, was confirmed. The results are as follows. First, the increase in corporate CSR activities resulted in lowering information asymmetry of investors. It was found that the higher the ESG score, an indicator of CSR activity, the lower the bid-ask spread, which is a proxy variable for information asymmetry. Second, as a result of analysis using ESG scores for each section, information asymmetry decreased as companies with higher scores in the environmental (E) and social (S) aspects, while the governance (G) score did not have a statistically significant effect. The analysis confirmed that corporate CSR activities can contribute to improving market efficiency by resolving information asymmetry of investors and convergence of the stock market into a state of equilibrium. This means that the company's CSR activities are reflected in the investment decision-making, which suggests that the company should consider the investor as a stakeholder in decision-making related to CSR activities.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.443-453
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• 2022

This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.311-324
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• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

• The Journal of Economics, Marketing and Management
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• v.4 no.3
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• pp.12-24
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• 2016

Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

• The Journal of Economics, Marketing and Management
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• v.5 no.1
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• pp.1-20
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• 2017

An increasing number of researchers are finding that 'poor' CG is a leading factor in dismal performance, manipulated financial reports, and unhappy stakeholders. Undoubtedly, qualified, trained and mature Chartered Forensic Accountants (CFA's) can prove to be a valuable asset to the corporate sector, and gradually help to improve their CG system. The fundamental objective of this study is to find out "how can we integrate the expertise of the FA to improve the overall CG scenario prevalent in India?" This is a preliminary investigation of the necessary skills, educational and training requirements for CFA's to improve CG system. During 2011-12, a questionnaire-based survey was conducted in the NCR of India using a sample size of 120 practicing chartered accountants, accounting academics, and potential users of FA services. Results indicate that potential practitioners, academics and users agree that "critical thinking, written & oral communication, legal knowledge, auditing skills, deductive analysis, investigative flexibility, analytical proficiency and unstructured problem-solving are the most important skills required for the CFAs." Moreover, we found that all of the skills investigated in this study are 'potentially' important for the CFAs, which the educators at the Universities should use as an overall guide while designing their FA curriculum."