• The Journal of Information Systems
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• v.26 no.2
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• pp.25-42
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• 2017

Purpose This study empirically examined the causal relationships among the level of advanced manufacturing technology(AMT), facilitation of alignment, the degrees of strategic alignment of management accounting information systems(MAIS), and the improvement of production performance. Design/methodology/approach Data for this study were drawn from a survey of the current status of AMT used in Korean manufacturing firms. At the beginning, 131 organizations responded to the request for information. However, during the survey, 5 firms withdrew from the survey, and as a result, 126 manufacturing firms were included in the research. In order to collect data, this study administered questionnaires with the participating firms. The survey was conducted during a 4-month period between November 2015 and March 2016. Findings The results showed that the level of AMT has a significant impact on alignment facilitation. A significant causal relationship between alignment facilitation and MAIS strategic alignment was also found. It was shown that under high degrees of MAIS strategic alignment, MAIS must provide broad-scope and integrated types of information. The causal relationships between MAIS strategic alignment and organizational performance were significant and positive. Thus, it is concluded that under high levels of AMT, a high degree of MAIS strategic alignment positively contributes to the improvement of a firm's production performance.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.18 no.1
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• pp.1-14
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• 2024

Time-series forecasting is extensively used in the actual world. Recent research has shown that Transformers with a self-attention mechanism at their core exhibit better performance when dealing with such problems. However, most of the existing Transformer models used for time series prediction use the traditional encoder-decoder architecture, which is complex and leads to low model processing efficiency, thus limiting the ability to mine deep time dependencies by increasing model depth. Secondly, the secondary computational complexity of the self-attention mechanism also increases computational overhead and reduces processing efficiency. To address these issues, the paper designs an efficient multi-layer attention-based time-series forecasting model. This model has the following characteristics: (i) It abandons the traditional encoder-decoder based Transformer architecture and constructs a time series prediction model based on multi-layer attention mechanism, improving the model's ability to mine deep time dependencies. (ii) A cross attention module based on cross attention mechanism was designed to enhance information exchange between historical and predictive sequences. (iii) Applying a recently proposed sparse attention mechanism to our model reduces computational overhead and improves processing efficiency. Experiments on multiple datasets have shown that our model can significantly increase the performance of current advanced Transformer methods in time series forecasting, including LogTrans, Reformer, and Informer.

• Management & Information Systems Review
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• v.34 no.3
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• pp.179-196
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• 2015

The purpose of this study is to examine the influence of variable cash compensation depending on short-term performances instead of stock compensation for the executives on the investment in tangible assets, investment and R&D, and profit reconciliation. The detailed objectives of the study include, first, to examine the influence of the cash compensation on investment in tangible assets and profit reconciliation depending on the characteristics of the company and, second, to examine the influence of cash compensation on the profit reconciliation of the investment in R&D depending on the characteristics of the company. The results of the analysis in this study can be summarized as follows; Firstly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companies conducted on the significant 'positive' (+) on the investment in R&D and the profits reconciliation showed that the high tech industry and the share ratio of the executives did not show a significant result, while the debt ratio showed a significantly positive result. Secondly, the result of the positive analysis, as the compensation for the executives increased, by the characteristics of the companieson the significant 'positive' (+) of the investment in tangible assets and reconciliation of profits showed that the high-tech industry did not show a significant result, while the hypothesis on the share ratio of the executives and the hypothesis on the debt ratio showed results that are significantly positive as expected. In other words, it can help Korean companies, which have to investment in R&D and tangible assets to increase their competitiveness and promote future growth dynamics, to design a manager compensation system that is appropriate for our country to support efficient investment decision-making.

• Management & Information Systems Review
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• v.37 no.1
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• pp.103-122
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• 2018

This paper expands the results of previous studies indicating that manager's ability positively affects business performance to analyze whether the degree to which the role of manager's ability improves business performance appears differently according to the characteristics of enterprises. As for the characteristics of enterprises, whether enterprises correspond to enterprises with high levels of funding constraints or late movers in the market is considered. Enterprises with high levels of funding constraints greatly require managers' roles not only for efficient use of funds but also for smooth financing. Late movers require more judgments of professional managers to overcome insufficient resources held and low profitability. In the case of enterprises with corporate characteristics with high dependency on the manager, the business performance is expected to greatly vary with the ability of the manager. The empirical analysis was conducted with listed companies from 2010 to 2014, manager's ability was measured by first measuring the efficiency of the entire enterprise through data envelopment analysis (DEA) using the methodology of Demerjian et al.(2012) and removing enterprise characteristics factors thereafter. Business performance was measured by the return on industrial fixed assets. The results of the empirical analysis indicated that the degree to which manager's ability improves business performance was higher in managerial competence enhances managerial performance in enterprises with high levels of funding constraints and late movers. Business performance is considered to have been improved further in cases where manager's ability is high because investments were made more efficiently through smooth funding. In addition, in the case of late movers in relatively poor environments, business performance was improved further because high manager's ability induced efficient decision making. In this paper, we extend the precedent study that the manager's ability improves the management performance, and confirm that the manager's ability to improve the managerial performance can be different according to the situation of the company. In addition, it is meaningful to analyze empirically whether a company's managerial ability is more important. This paper expanded the results of previous studies indicating that manager's ability improves performance to identify that the degree to which manager's ability improves business performance may appear differently according to situations in which enterprises are placed. In addition, this paper is meaningful in that it empirically analyzed what enterprises require manager's ability more importantly.

• The Journal of Information Systems
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• v.19 no.4
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• pp.183-206
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• 2010

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with Characteristics of Organizations and Individuals in mandated using Combined Guard System. Combined Guard System is a scientific guard system that is composed of automated surveillance system, automated sensing system and control system. GOP Scientific Guard System is operated by GOP unit in Korean Army O Division from 2006. In this study, using the extended technology acceptance model, we have analyzed factors which affect the usage intention of GOP Scientific Guard System in mandated using environment. Based upon previous researches, we have selected Support of management unit, Training, Perceived Risk, Subjective Knowledge and Computer Self-efficacy, perceived usefulness, perceived ease of use, and usage intention as variables and proposed a research model. We collected 253 survey questionnaires from Korean army officer and soldier who are serviced at GOP unit in O Division, and analyzed the data using SPSS 12.0 and SmartPLS 2.0M3. According to the results by PLS analysis, According to the results by PLS analysis, Training and Subjective Knowledge did not affect Perceived usefulness, but the other hypotheses were accepted. And Perceived usefulness, and Ease of use influenced the Usage intention. The results of this study will increase Characteristics of Organizations and Individuals on GOP Scientific Guard System and eventually contribute to establishing the activation of Combined Guard System.

• 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.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.17 no.2
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• pp.93-108
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• 2014

The inventory list of wildlife species inhabiting or distributing in Gyeonggi Province was made by compiling species data from precedent surveys, 10 national level nature surveys, 1 survey that Gyeonggi-do conducted, and 46 local surveys presented in scientific journals. Total 2,913 wildlife species including 2,041 vascular plants, 39 mammals, 304 birds, 34 herptiles, 145 fish, and 350 benthic macro-invertebrates were listed in the inventory. It explains 47% of nationwide total species in vascular plants, 31.5% in mammals, 58.2% in birds, 65.4% in herptiles, 12.2% in fish. The total number of important species including endangered species, national monuments, national red lists, etc. was 628 species, accounting for 21.6% of all listed species in Gyeonggi Province. More than 90% of endangered bird species, almost half of endangered fish and herptile species were found in Gyeonggi Province. In particular, abundant bird diversity and inhabitation of many endangered bird species were identified in Gyeonggi Province. Species diversity was greater in the northern area adjacent to the Demilitarized Zone and the eastern forest area. The distribution of the important species such as national endangered species was more distinct in these areas, especially in Gapyeong and Yeoncheon Counties. The inventory list compiled in this study implicates the level of management for biological resources and can provide information for policy decisions regarding new survey sites, protection management of specific species and areas, management practices by spatial characteristics. It should be more compiled and updated with survey data to be utilized as basic indices for local biodiversity strategies and management of biological resources.

• Journal of the Korean Operations Research and Management Science Society
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• v.1 no.1
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• pp.111-125
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• 1976

This study investigates the one-year performance of the Seoul Metropolitan Rail Transit(SMRT) operation. It intends to provide a basic understanding for railway operation in Seoul Metropolitan Area and thereby for making rational transport policy. The paper is conceptually comprised of four sections; analysis of passenger travel characteristics; SMRT costing and traffic cost function: its operating characteristics in terms of finance and utilization; primary social benefits of SMRT and suggestions. In the first year of operation (1974), the average daily traffic was about 335,000, After the drastic increases of fare in both Subway and KNR rail-lines, the travel volume has been cut by almost 10 percent, though most pronounced on intra-Subway line. The spatial distribution of passengers indicates that travelers use the SMRT line mainly for uninterrupted direct travel toward the CBD. In the prospective costing, the opereting expenses are divided into three groups; those which vary directly with volume; those partially variable with volume; and those entirely unrelated to volume change, With this information, cost function was derived for varying schedules of operation. Primary social benefits of the SMRT are assessed, though preliminary. Account should be taken of the nature of common costs of the SMRT in fare-rate making, especially when much of the operating expenses are accounted for by the fixed costs such that the revenue may not readily turn into break-even. The accounting results of the one-year operation coincide reasonably well with the prospective costing estimates. According to the findings of this annd another travelers' behavior studies, managerial effort would bring more revenue gain to the SMRT than fare increase does, not to speak of greater social benefits by so doing.

• Health Policy and Management
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• v.33 no.3
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• pp.273-294
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• 2023

Background: Most developed countries are working to improve their universal health coverage systems. This study investigates regional disparities in unmet healthcare needs and their causes in South Korea. Additionally, it compares the unmet healthcare needs rate in South Korea with that of 33 European countries. Methods: The analysis incorporates information from 13,359 adults aged 19 or older, using data from the Korea Health Panel. The dependent variables encompass the experience of unmet healthcare needs and the three causes of occurrence: "burden of medical expenses," "time constraints," and "lack of care." The primary variable of interest is the region of residence, while control variables encompass 14 socio-demographic, health, and functional characteristics. Multivariable binary logistic regression analysis, accounting for the sampling design, is conducted. Results: The rate of unmet healthcare needs in Korea is 11.7% (95% confidence interval [CI], 11.0%-13.3%), which is approximately 30 times higher than that of Austria (0.4%). The causes of unmet healthcare needs, ranked in descending order, are "lack of care," "time constraints," and "burden of medical expenses." Predictive probabilities for experiencing unmet healthcare needs and each cause differ significantly between regions. For instance, the probability of experiencing unmet healthcare needs due to "lack of care" is approximately 10 times higher in Gangwon-do (13.5%; 95% CI, 13.0%-14.1%) than in Busan (1.3%; 95% CI, 1.3%-1.4%). The probability due to "burden of medical expenses" is approximately 14 times higher in Seoul (4.1%; 95% CI, 3.6%-4.6%) compared to Jeollanam-do (0.3%; 95% CI, 0.2%-0.4%). Conclusion: Amid rapid sociodemographic transitions, South Korea must make significant efforts to alleviate unmet healthcare needs and the associated regional disparities. To effectively achieve this, it is recommended that South Korea involves the National Assembly in healthcare policy-making, while maintaining a centralized financing model and delegating healthcare planning and implementation to regional authorities for their local residents-similar to the approaches of the United Kingdom and France.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.11 no.11
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• pp.5537-5555
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• 2017

Having the characteristics of unlinkability, anonymity, and unforgeability, blind signatures are widely used for privacy-related applications such as electronic cash, electronic voting and electronic auction systems where to maintain the anonymity of the participants. Among these applications, the blinded message is needed for a certain purpose by which users delegate signing operation and communicate with each other in a trusted manner. This application leads to the need of proxy blind signature schemes. Proxy blind signature is an important type of cryptographic primitive to realize the properties of both blind signature and proxy signature. Over the past years, many proxy blind signature algorithms have been adopted to fulfill such task based on the discrete logarithm problem (DLP) and the elliptic curve discrete log problem (ECDLP), and most of the existing studies mainly aim to provide effective models to satisfy the security requirements concerning a single blinded message. Unlike many previous works, the proposed scheme applies the signcryption paradigm to the proxy blind signature technology for handling multiple blinded messages at a time based on elliptic curve cryptography (ECC). This innovative method thus has a higher level of security to achieve the security goals of both blind signature and proxy signature. Moreover, the evaluation results show that this proposed protocol is more efficient, consuming low communication overhead while increasing the volume of digital messages compared to the performance from other solutions. Due to these features, this design is able to be implemented in small low-power intelligent devices and very suitable and easily adoptable for e-system applications in pervasive mobile computing environment.