• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.5
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• pp.538-547
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• 2016

With respect to the factors affecting information security awareness and behavior, the study of the relevance of the concept of optimistic bias is actively used in psychology. In other words, this study examines whether the optimistic bias of individuals affects information security in the field. In this sense, this study attempted to demonstrate the relevance of optimistic bias in information security behavior and awareness. A questionnaire survey was conducted targeting 111 people engaged in domestic private enterprises. The survey results showed that this personalized optimistic bias exists because of empirical factors related to personal security. Optimistic bias affects the security awareness information. The greater the optimistic bias, the lower the awareness and recognition of information security. In other words, optimistic bias affects information security awareness. Reducing the effects of optimistic bias is expected to reduce information security incidents, such as information leakages. However, the variety of information related ethical activities of a company did not have any effect on the information security awareness. Most previous studies have only examined the effect optimistic bias in the field of health. Therefore, this study fills an important gap in research in IT.

• Journal of Korean Philosophical Society
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• v.142
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• pp.1-25
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• 2017

Kant's doctrine of virtue shows how an actor should behave morally in an individual situation with moral law defines the limits of human action. There is latitude for action in the course of formulating the maxims of action by an actor. And moral judgement, as Aristotle's Pronesis, is very important in the latitude for action. In the doctrine of virtue, Kant suggests two kinds of duty of virtue: one's own perfeciton as an obligatory end, and the happiness to others as an obligatory end-and raises the question of casuistics for each. However, this was the practice and training for the human moral life by application of the moral law. In particular, Kant saw that ethics does not give laws for action, but only give laws for the maxims of action, and further intended to realize the practice in a proper way of seeking truth through casuistical questions. Thus, Kant points out that the casuistic is related only to ethics in a fragmentary way and is added to ethics only as a comment on the system. According to Kant, virtue and judgment are inevitable to apply categorical imperative in the empirical and realistic world. In other words, virtue and judgment are necessary to enable people who are likely to act in accordance to inclination to live a moral life in accordance with the command of reason. Thus Kant saw that in order to take wide duty into narrow ones, human beings must not only have to cultivate virtues as a strong power of will, but also to exercise judgment. In addition, the distinction between duty of law(narrow obligation) and duty of virtue(wide obligation) is dependent on whether there is a latitude for action in the application of both duties. So the role of virtue and training of judgement is very important in the latitude for action that occurs in the process of formalizing actor's maxims. In detail, as the duty is wider, so man's obligation to action is more imperfect, but the closer to narrow duty(Law) he brings the maxim of observing this duty(in his attitude of will), so much the more perfect is his virtuous action. Thus, it was an effort to show how Kant's best moral principles, that is categorical imperative could be applied to the real world at the time of criticism. Of course, even if it is difficult to assess Kant's efforts as successful, criticizing Kant's ethics as 'formal', 'abstract', or 'monologous' is not persuasive because of critics did not understand his ethics as a whole.

• Management & Information Systems Review
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• v.17
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• pp.45-65
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• 2005

The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

• Journal of Fashion Business
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• v.17 no.3
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• pp.1-14
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• 2013

This study is about the evaluation of the color arrangements of working clothes that are harmonized with working environment and assist in the protection of workers in industrial sites. This study attempted color arrangement design with the intention of giving order to the colors of working environment and working clothes so as to help improve the safety of work and the management aspects including human resource management, efficiency improvement, and the practice of business ethics. The study method consisted of literature research, empirical research, and evaluation research. The literature research performed theoretical examination about colors, industrial safety, and visibility. Three actual outdoor work sites in the machine industry were chosen and pictures were taken at 20-30 m from workers. The background colors of the work environment of each work site and the colors of the working clothes that were actually worn were analyzed through color values measured with a color-difference meter(CR-400). As a result, it was found that between value and chroma which affect visibility, color arrangement based on differences in chroma could be a greater influence than color arrangement based on differences in value. The results of this study could assist the integration of color schemes among working environment colors, people and working clothes by suggesting color arrangements with improved visibility that are applicable to the working clothes of domestic machine manufacturers that are playing a pivotal role in domestic industries and by presenting appropriate guidelines.

• Survey Research
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• v.1 no.1
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• pp.73-108
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• 2000

This study investigates methodological implications of cyberspace and information technology for online survey research Online survey method provides useful methodological tools for collecting empirical data for the study of cyberspace, In terms of sampling frame , selection method, and questionnaire from four major types of the online survey research can be found: member survey visitor survey e-mail survey and the electronic survey. Online survey research with sample design(population specification error. sampling frame error, selection error) measurement (measurement instrument bias system-related processing error, nonrespone, and response bias) and research ethics (privacy and netiquette) pose important methodological issues for the survey. The realization of the technological possibilities of online survey will be possible only through a right consideration of these issues.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.971-977
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• 2021

The purpose of this research paper is: (1) to describe the service quality index; (2) describe the data quality index; and (3) describe the anti-corruption index of BPS Trenggalek, Indonesia. The approach chosen is quantitative with the type of survey research. The primary data collection technique was mainly based on a questionnaire distributed to 40 respondents, namely BPS service users in 5 (five) categories: the private sector, the banking industry, academics, offices, or agencies in Trenggalek Regency and universities. The results showed that the quality of BPS services was good and the data quality index where the respondents were satisfied with the data presented by BPS. Meanwhile, testing the anti-corruption index shows that BPS Trenggalek is very anti-corruption in providing services to consumers. The findings of this study suggested that to improve service quality, it is necessary to pay attention to several aspects, including published service requirements, easy requirements to be fulfilled, published procedure information, clear service process flow, published service times, and costs/tariffs are communicated. This study suggests updating data, data relevance, data accessibility, and data completeness to improve data quality. Furthermore, to maintain the very anti-corruption predicate, this study suggests maintaining service by upholding the prevailing ethics and norms.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1073-1081
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• 2021

When firms have higher environmental performance, they can provide sustainable business that allows firms to build the value of credibility and ethics, higher reputation, higher productivity, and lower costs. The advantages of environmental responsibilities help firms to maintain their earnings level over a long-term period. This research aims to examine the effect of environmental performance on earnings persistence. Research samples include 413 manufacturing firms-years listed in the Indonesian Stock Exchange and the PROPER evaluation in 2013-2019. Environmental performance is measured by PROPER evaluation rating. The result shows that environmental performance has a positive effect on earnings persistence. The advantage of environmental responsibilities allows firms to enjoy performance sustainability and persistence in a long-term period, not only periodically. Also, the positive effect of environmental performance on earnings persistence occurs more in the environmentally sensitive industry than non-sensitive ones. Since an environmentally-sensitive industry brings more environmental damage, higher environmental performance is more valuable to provide sustainability. This research has limitations to use all the Indonesian Stock Exchange-listed firms since not all firms participate in the PROPER evaluation. This research implies firms' management should maintain earnings persistence and sustainability by implementing higher-quality environmental responsibility, especially for firms in an environmentally-sensitive industry.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.285-294
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• 2021

Fraud cases that are committed by top management or people who have high positions or organization can be called character assassination crimes. The purpose of this study was to determine the effect of ethical leadership on organizational citizenship behavior and the effect of ethical leadership on job satisfaction and job satisfaction on organizational citizenship behavior. This study uses quantitative methods with SEM analysis tools partial least square (PLS) with the population of this study being all civil servants in the Kediri city government with 125 organizational members. This research instrument uses a questionnaire divided into three main parts: (1) leadership ethics as measured by 6 indicators and 12 items. (2) Organizational Citizenship Behavior (OCB) as measured by 7 dimensions and 14 items (3) job satisfaction as measured by 4 indicators and 8 items. Based on the results of the discussion of data analysis that has been carried out through data processing and proof of hypotheses, it can be concluded that an increase in ethical leadership will have an impact on increasing organizational citizenship behavior, an increase in ethical leadership variables will affect job satisfaction and that job satisfaction has no significant effect on organizational citizenship behavior.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.583-592
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• 2021

This study examines social identity and self-identity as the antecedents of the theory of planned behavior (TPB) model in predicting purchase intention of certified coffee, whereas perceived trustworthiness (PT) is evaluated whether it directly affects intention and/or indirectly through attitude. In addition, ethics and luxury are investigated as the salient beliefs affecting attitude formation in this regard. A face-to-face survey was conducted with 727 coffee consumers in Thailand. Confirmatory factor analysis is applied to assess the adequacy of the model, followed by structural equation modeling to evaluate the hypotheses proposed for the relationships between constructs in an extended TPB model. The results confirm that self-identity is the most influential antecedent on attitude when compared to social identity, and attitude, in turn, is the strongest determinant in predicting purchase intention. PT has a direct positive effect on purchase intention, meanwhile, ethical, luxury beliefs, and PT are confirmed to portrait the attitude formation. As such the marketing campaigns can address manipulating consumers' beliefs on both ethical and luxury aspects as well as PT, along with consumers' social identity and self-identity to fortify a positive attitude toward certified coffee. Then the actual purchase behavior can be foreseen based on empirical evidence.

• Journal of Smart Tourism
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• v.3 no.4
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• pp.23-31
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• 2023

This paper explores the concept of enhanced smart tourism as a response to the challenges and opportunities arising in the post-pandemic tourism landscape. The COVID-19 pandemic has not only halted the global tourism industry but also prompted a reevaluation of its sustainability, technological integration, and impact on local communities. The need for a paradigm shift in tourism is emphasized, focusing on digitalization, innovation, and resilience. Enhanced smart tourism is characterized by a shift from traditional practices to innovative governance models, increased emphasis on sustainability, and the integration of technology for better management and visitor experiences. The paper discusses the four pillars of enhanced smart tourism - Technology, Sustainability, Accessibility/Mobility, and Innovation/Creativity, and their expansion in the post-pandemic era. Furthermore, the significant role of data in smart tourism is examined, highlighting the importance of data valuation, management, and ethics. The paper proposes frameworks and methods for data valuation and emphasizes the necessity of a comprehensive approach to data within the smart tourism ecosystem. The conclusion points to the need for further empirical and conceptual research to fully realize the potential of enhanced smart tourism.