• The Journal of Industrial Distribution & Business
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• v.13 no.1
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• pp.1-9
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• 2022

Purpose: This study aims to find empirical evidence and clarity on the phenomenon of the direct and indirect effect of perceived behavioral control on fraud prevention through whistleblowing intention. This study also aims to understand the influence of organizational ethical culture moderating between whistleblowing intention and fraud prevention. Research design, data, methodology: The samples of this research are 236 respondents consisting of the Head of the Finance Subdivision and Head of the Reporting Planning Subdivision and the finance staff who were determined using the purposive sampling method. The data obtained were analyzed using the Structural Equation Modeling technique. Results: The study results show that perceived behavioral control positively and significantly affects whistleblowing intention. In addition, perceived behavioral control does not affect fraud prevention mediated by whistleblowing intention. Furthermore, organizational ethical culture moderates whistleblowing intention and has a positive and significant effect on fraud prevention. Conclusions: This study concludes that the phenomenon of scandal that often occurs on a television is not a habit that must be followed. It requires an active role from the community as a form of concern for whistleblowing. Futher researchers can add other construct variables, such as good corporate governance to assess the performance improvement of the organizational layers, both internally and externally

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.299-310
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• 2022

Environmental protection has been infused into the development of numerous fields by the Chinese government. The government's implementation of green development has also shifted its focus to green transformation and governance of highpolluting companies. In the context of green and sustainable development, this study employs DEA data envelopment analysis to compare the operating efficiency of listed firms that implemented Green Mergers and Acquisitions (M&A) in China in 2018. The conclusions of this study are as follows: First, China's green M&A enterprises are unevenly dispersed among the country's east, middle, and western regions. Second, compared to before the implementation of Green M&A, operational efficiency has improved in most industries. Third, the difference in Green M&A across industries is generally favorable, showing that most organizations have improved their operational performance as a result of Green M&A implementation. In 2018, however, the gap in operating efficiency is more negative. Fourth, whereas the eastern and western areas' operational efficiency has improved as a result of Green M&A, the central region's has not. Based on this conclusion, this study makes recommendations for China's future sustainable development of heavily polluted firms.

• Journal of Aerospace System Engineering
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• v.17 no.2
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• pp.56-61
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• 2023

Recently, advancement of AI-enabled autonomous MUM-T combat system and industrial revitalization are rapidly emerging as global issues. However, the Defense Business Act of the Ministry of National Defense in Korea is judged to be somewhat insufficient compared to NATO leading countries in advancement of operation part of a weapon system as MUM-T is centered on a weapon system's own device. We established the concept of AI-enabled autonomous MUM-T to strengthen international competitiveness of complex combat systems such as future global UGV, UAV, and UMS. In addition, NATO and US-centered autonomy, interoperability, and data standardization-based defense AI MUM-T top-level platform construction and operation plan, establishment of a national defense innovation committee such as the National Science and Technology Advisory Council, review and advisory function reinforcement, and additional governance measures are proposed.

• Journal of Environmental Science International
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• v.33 no.6
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• pp.345-353
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• 2024

As biodiversity loss has been highlighted as a global risk, biodiversity activities are gaining attention as a part of companies' Environmental, Social, and Governance (ESG) related management. This study evaluates various biodiversity activities of corporations based on domestic and international indicators. We present the role of corporations expressly in afforestation activities and suggest additional information that should be disclosed for the accurate verification of environmental values by third parties. KT&G was selected as the subject of the evaluation. The 4th National Biodiversity Strategy was used as a domestic indicator, and GRI Standard 304 as an international indicator. Companies can play a leading role in planning, implementing, and monitoring afforestation activities and should further disclose the species composition of the forests created and the age of the seedlings to enhance the credibility of the environmental values stated in their sustainability reports.

• The Journal of Society for e-Business Studies
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• v.21 no.2
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• pp.23-46
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• 2016

With the increasing socio-economic value of an open collaboration over the Internet, it has become significantly important to successfully manage open source software development program. Most of the previous research have focused on various factors that influence the performance of the project, but studies on how the project owners recognized as "leader" affect the outcome of the project are very limited. This research investigates how individual and governance characteristics of an owner influences the performance of project based on impression formation and social capital theory. For a data set, we collect 611 Repositories and the owner's data from the open source development platform Github, and we form knowledge sharing network of an each repository by using social network analysis. We use hierarchical regression analysis, and our results show that a leader, who exposes a lot of one's personal information or who has actively followed and showed interests to communicate with other developers, affects positive impacts on project performance. A leader who has a high centrality in knowledge sharing network also positively affects on project performance. On the other hand, if a leader was highly willing to accept external knowledge or is recognized as an expert in the community with large numbers of followers, the result show negative impacts on project performance. The research may serve as a useful guideline not only for the future open source software projects but also for the effective management of different types of open collaboration.

• The Journal of Society for e-Business Studies
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• v.19 no.2
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• pp.143-158
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• 2014

Country ownership and management of information security companies generally do not clearly separate from the Board of Directors to function smoothly controlling shareholders do not participate in management decision-making and internal control board does not perform the task correctly, they said the issue was raised. The purpose of this study is to improve corporate governance, information security companies of the outside director system was introduced as part of the transparency of accounting information to investigate whether the effectiveness of the overall business management is also part of the efficient management of operations and earnings being with respect to the empirical data would be analyzed using the. This means that with the specific purpose of the characteristics of a technology-intensive company focusing on information security proportion of outside directors and outside directors of the board of directors of the board of directors of the target attendance rate for identifying the relationship between earnings management purposes. The empirical results is the ratio of outside directors and the relationship between discretionary accruals as a temporary negative (-) boyimyeo significant relationship, so was adopted. is discretionary accruals and attendance of outside directors, as is the hypothesis that the regression coefficient negative (-) shows the relationship between the mind, so was adopted.

• The Journal of Society for e-Business Studies
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• v.8 no.4
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• pp.129-149
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• 2003

Explosive growth of mobile devices over the past years has greatly increased commercial interests in mobile commerce, but mobile commerce has not yet seen enough increase on demand side as anticipated. Despite the slow start, mobile commerce has a lot of potential from users' perspective. In order to make this potential a reality, businesses must focus on the values from their customers' perspective, not technical competencies. This research employed Keeney's(1992) value focused thinking approach and explore values of mobile commerce from actual users' viewpoint. In depth interviews were conducted with seventy Practical users of mobile commerce. Through an extensive focus group sessions, 748 statements obtained from actual users were classified into 18 categories of means objectives and 12 categories of fundamental objectives of mobile commerce. The means-ends network diagram of values seen in mobile commerce by actual users were presented and compared to typical electronic commerce diagram. Results suggest the mobile commerce needs to be handled differently from the traditional electronic commerce.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.5
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• pp.245-251
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• 2017

The purpose of the study is to empirically investigate how the higher allowance ratio for bank loans affects the cost of equity using Korean banks from 2002- 2015. First of all, we analyzed the impact of the higher allowance ratio on the cost of equity for Korean banks. Secondly, from the perspective of governance structure, we analyzed the existence of different impacts whether banks were affiliated with financial holding companies. The results showed an increasing impact of higher allowance ratio on the cost of equity for Korean banks. Also, we found these impacts differ whether the banks are affiliated with financial holding companies. The results indicate that the burden of higher allowance ratios for bank loans may provide negative impacts on capital markets. The higher the allowance ratio, which means the greater risk for banks, may help to increase the cost of equity concerning Korean banks.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.9
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• pp.345-351
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• 2020

Administrative agencies today are paying keen attention to big data analysis to improve their policy responsiveness. Of all the big data, news articles can be used to understand public opinion regarding policy and policy issues. The amount of news output has increased rapidly because of the emergence of new online media outlets, which calls for the use of automated bots or automatic document classification tools. There are, however, limits to the automatic collection of news articles related to specific agencies or departments based on the existing news article categories and keyword search queries. Thus, this paper proposes a method to process articles using classification glossaries that take into account each agency's different work features. To this end, classification glossaries were developed by extracting the work features of different departments using Word2Vec and topic modeling techniques from news articles related to different agencies. As a result, the automatic classification of newspaper articles for each department yielded approximately 71% accuracy. This study is meaningful in making academic and practical contributions because it presents a method of extracting the work features for each department, and it is an unsupervised learning-based automatic classification method for automatically classifying news articles relevant to each agency.

• The Korean Journal of Financial Management
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• v.27 no.1
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• pp.31-62
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• 2010

This paper analyzes empirically how analysts' forecasts affected by ownership structure. This study examine a sample of 1,037~1,629 the analysts' forecasts of firms registered in Korean Stock Exchange in the period from 2000 to 2006. The empirical results are summarized as follows. First, from the analysis, companies which have higher major shareholder's holdings tend to increase earnings forecast errors and earnings forecast accuracy. Meanwhile, companies which have higher institution shareholder's holdings tend to decrease earnings forecast errors and earnings forecast accuracy. This result is in line with the view of previous works that companies with higher major shareholder's holdings look towards more of analysts' optimistic forecasts in order to maintain friendly relations with major shareholders. Because of analysts' private information use from major shareholders, earnings forecast accuracy is higher in high major shareholder's holdings firm than in high institution shareholder's holdings it. Second, this analysis is whether the minimal required selection condition of outside directors, audit committee adoption and audit quality affect the relation between ownership structure and analysts' forecasts. This result is that variables related corporate governance do not affect statically the relation between ownership structure and analysts' forecasts. The meanings of this paper is to suggest the positive relations between ownership structure and analysts' forecasts. After this, if analysts will notice forecasts of more many firms, capital market will be more efficient and this field works are plentiful. Also it will need monitoring systems not to distort market efficiency by analysts' dishonest forecasts.