• Title/Summary/Keyword: Increased Disclosure

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A Study on Present International Status and Implications for Introduction of Contaminated Land Register System into Korea (토양환경 이력관리제 도입을 위한 해외 사례 고찰)

  • Yoo, Keunje;Yang, Jihoon;Kim, Jae Hoon;Hwang, Sang-Il
    • Journal of Soil and Groundwater Environment
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    • v.21 no.4
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    • pp.10-19
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    • 2016
  • Land contamination has emerged as a major environmental and land management issue over the last decade. Although the importance of contaminated land management was continuously increased and many developed countries tried to make advanced contaminated land register system, current Korea soil regulations and policies have not been considered yet. This study analyzed existing or developing contaminated land register system from various countries to suggest implications of environmental decision support. Through this study, the introduction of contaminated land management system as creating a new system in Korea needs to considerable review to the following in order to achieve the objective through a effective adoption and operation (1) we need to establish contaminated land register system by providing a proper legal basis before the imposition of data collection, investigation, and management, (2) sufficient examination is required to identify scope of information disclosure and criteria, contents, and subjects of items from contaminated land register system.

Design and Estimation of a Session Key based Access Control Scheme for Secure Communications in IoT Environments (IoT 환경에서 안전한 통신을 위한 세션 키 기반 접근 제어 기법의 설계 및 평가)

  • Jin, Byungwook;Jung, Dongwoog;Cha, Siho;Jun, Moonseog
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.12 no.1
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    • pp.35-41
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    • 2016
  • Internet of Things (IoT) services are widely used in appliances of daily life and industries. IoT services also provide various conveniences to users and are expected to affect value added of all industries and national competitiveness. However, a variety of security threats are increased in IoT environments and lowers reliability of IoT devices and services that make some obstacles for commercialization. The attacks arising in IoT environments are making industrial and normal life accidents unlike existing information leak and monetary damages, and can expand damage scale of leakage of personal information and privacy more than existing them. To solve these problems, we design a session key based access control scheme for secure communications in IoT environments. The proposed scheme reinforces message security by generating session key between device and access control network system. We analyzed the stability of the proposed access scheme in terms of data forgery and corruption, unauthorized access, information disclosure, privacy violations, and denial of service attacks. And we also evaluated the proposed scheme in terms of permission settings, privacy indemnity, data confidentiality and integrity, authentication, and access control.

The Effect of Managerial Ownership on Stock Price Crash Risk in Distribution and Service Industries

  • RYU, Haeyoung;CHAE, Soo-Joon
    • Journal of Distribution Science
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    • v.19 no.1
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    • pp.27-35
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    • 2021
  • Purpose: This study is to investigate the effect of managerial ownership level in distribution and service companies on the stock price crash. The managerial ownership level affects the firm's information disclosure policy. If managers conceal or withholds business-related unfavorable factors over a long period, the firm's stock price is likely to plummet. In a similar vein, management's equity affects information opacity, and information asymmetry affects stock price collapse. Research design, data, and methodology: A regression analysis is conducted using the data on companies listed on the Korea Composite Stock Price Index (KOSPI) between 2012-2017 to examine the effect of the managerial ownership level on stock price crash risks. Results: Logistic and regression results indicate that the stock price crash risk was reduced as managerial ownership levels are increased. The managerial ownership level has a significant negative coefficient on stock price crash risk, negative conditional return skewness of firm-specific weekly return distribution, and asymmetric volatility between positive and negative price-to-earnings ratios. Conclusions: As the ownership and management align, the likeliness of withholding business-related information is reduced. This study's results imply that the stock price crash risk reduces as the managerial ownership level increases because shareholder and manager interests coincide, thereby reducing information asymmetry.

Sentiment Analysis and Data Visualization of U.S. Public Companies' Disclosures using BERT (BERT를 활용한 미국 기업 공시에 대한 감성 분석 및 시각화)

  • Kim, Hyo Gon;Yoo, Dong Hee
    • The Journal of Information Systems
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    • v.31 no.3
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    • pp.67-87
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    • 2022
  • Purpose This study quantified companies' views on the COVID-19 pandemic with sentiment analysis of U.S. public companies' disclosures. It aims to provide timely insights to shareholders, investors, and consumers by analyzing and visualizing sentiment changes over time as well as similarities and differences by industry. Design/methodology/approach From more than fifty thousand Form 10-K and Form 10-Q published between 2020 and 2021, we extracted over one million texts related to the COVID-19 pandemic. Using the FinBERT language model fine-tuned in the finance domain, we conducted sentiment analysis of the texts, and we quantified and classified the data into positive, negative, and neutral. In addition, we illustrated the analysis results using various visualization techniques for easy understanding of information. Findings The analysis results indicated that U.S. public companies' overall sentiment changed over time as the COVID-19 pandemic progressed. Positive sentiment gradually increased, and negative sentiment tended to decrease over time, but there was no trend in neutral sentiment. When comparing sentiment by industry, the pattern of changes in the amount of positive and negative sentiment and time-series changes were similar in all industries, but differences among industries were shown in neutral sentiment.

Cases and problems of comprehensive administrative compensation deduction for firefighters: focused on emergency medical service case (소방공무원 행정종합배상공제 사례 및 문제점 - 구급사례 중심으로 -)

  • Kim, Jun-Ho;Hong, Young-Pyo;Kim, Gyoung-Yong
    • The Korean Journal of Emergency Medical Services
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    • v.26 no.1
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    • pp.119-127
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    • 2022
  • Purpose: This study aimed to examine the necessity of administrative compensation insurance and claims cases during the emergency medical service process among administrative compensation insurance cases and suggests problems and improvement measures. Methods: We compared the details of administrative compensation insurance claims of 15 cities and provinces, excluding Seoul and Kwangju, from 2017 to 2020 by requesting details disclosure of the comprehensive deduction for administrative compensation in 17 cities and provinces across the country. Results: A total of 69 cases were compensated through the administrative comprehensive compensation deductions. There were 53 cases of damage that occurred at the field stage, 14 cases at the transfer and hospital stage, and two other cases. Conclusion: The 119 paramedics, which are the perpetrators, should be active in field activities and free from the psychological pressure caused by increased workload and litigation. Active compensation administration is required for damage cases occurring in the firefighting activities context.

CORRECT? CORECT!: Classification of ESG Ratings with Earnings Call Transcript

  • Haein Lee;Hae Sun Jung;Heungju Park;Jang Hyun Kim
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.18 no.4
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    • pp.1090-1100
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    • 2024
  • While the incorporating ESG indicator is recognized as crucial for sustainability and increased firm value, inconsistent disclosure of ESG data and vague assessment standards have been key challenges. To address these issues, this study proposes an ambiguous text-based automated ESG rating strategy. Earnings Call Transcript data were classified as E, S, or G using the Refinitiv-Sustainable Leadership Monitor's over 450 metrics. The study employed advanced natural language processing techniques such as BERT, RoBERTa, ALBERT, FinBERT, and ELECTRA models to precisely classify ESG documents. In addition, the authors computed the average predicted probabilities for each label, providing a means to identify the relative significance of different ESG factors. The results of experiments demonstrated the capability of the proposed methodology in enhancing ESG assessment criteria established by various rating agencies and highlighted that companies primarily focus on governance factors. In other words, companies were making efforts to strengthen their governance framework. In conclusion, this framework enables sustainable and responsible business by providing insight into the ESG information contained in Earnings Call Transcript data.

A Study on Precedents about Defamation by Ghost Surgery Disclosure and Its Implication (유령수술 공개에 따른 명예훼손에 관한 판례 고찰 및 시사점 : 서울고등법원 2020. 9. 11. 선고 2019노2201 판결 중심으로)

  • Jeon, Byeong-Joo;Han, Hye-Sook
    • The Journal of the Korea Contents Association
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    • v.21 no.3
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    • pp.634-644
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    • 2021
  • Despite the increased social demand for strengthening the punishment for ghost surgery in Korea, the governmental management is very passive compared to other offenses of medical law, and the punishment for ghost surgery is insufficient, so that medical malpractices are continuously occurring. A plastic surgeon who posted the names of clinics performing ghost surgery and the number of deaths on the internet bulletin board, was charged with the violation of the Information Telecommunication Act(defamation). Thus, this study aimed to present the legal/institutional issues and implications of defamation by the release of ghost surgery, by initially examining the charged case after posting the contents showing the death of patients by ghost surgery in clinics on the internet bulletin board. This study aimed to understand how strictly the court approached the ghost surgery in the aspect of public interest, and also to understand the judgment standard of punishment for defamation by investigating the publicly alleging facts and public interest by the disclosure of ghost surgery. Moreover, this study aims to provide the basic data necessary for guaranteeing the national health right by arousing attention to ghost surgery.

The Differences and Activation of Physical Activity Therapy Program in Urban-Rural Region Before and After COVID-19 - Focused on Gimcheon, Jeongeup, and Pyeongtaek - (코로나19 전후 도농지역 신체활동 치유 프로그램의 차이와 활성화 방안 연구 - 김천, 정읍, 평택 중심으로 -)

  • Park, Sang-Kyun;Tomita, Sigeru;Oh, Yoon-Ji;Kim, Dae-Sik;Lee, Wang-Lok
    • Journal of Korean Society of Rural Planning
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    • v.27 no.4
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    • pp.25-32
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    • 2021
  • This study was to analyze the Physical Activity Therapy Programs (PATPs) in U rban-rural region before and after COVID-19 in order to suggest a way of activating program. The subjects were the 43 PATPs performed in 4 Community Health Centers of Gimcheon, Jeongeup, and Pyeongtaek. The basic data was collected by official documents, expenditure budget, the homepage of the centers, national information disclosure portal, telephone interview, and e-mail with the person in charge of the programs. All the data were classified to the administrative districts, the health-related fitness variables, and the life cycles. The American College Sports Medicine Guidelines were used to evaluate the PATPs. As a results, the number of the PATPs was too small compared to the population of the regions. Also, the PATPs were not considered to the characteristics of participants such as Life-Cycle and regional facilities so on. The organization and management of the PATPs were principally deficient in improving health-related fitness variables. In 2020 as the period of COVID-19 pandemic, the number of programs and participants with face-to-face PATPs was significantlry decreased compared to 2019, while that was increased with non-face-to-face PATPs. In conclusion, PATPs should be increased and operated in accordance with scientific exercise prescription guidelines. Also, the programs should be considered with the proportion and characteristics of Life-Cycle population. Further, the various with non-face-to-face PATPs should be developed and screened with based on scientific data for post-corona virus pandemic. Further, non-face-to-face PATPs programs should include a kind of practical way to promote the individual physical activity.

A BERT-Based Deep Learning Approach for Vulnerability Detection (BERT를 이용한 딥러닝 기반 소스코드 취약점 탐지 방법 연구)

  • Jin, Wenhui;Oh, Heekuck
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.32 no.6
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    • pp.1139-1150
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    • 2022
  • With the rapid development of SW Industry, softwares are everywhere in our daily life. The number of vulnerabilities are also increasing with a large amount of newly developed code. Vulnerabilities can be exploited by hackers, resulting the disclosure of privacy and threats to the safety of property and life. In particular, since the large numbers of increasing code, manually analyzed by expert is not enough anymore. Machine learning has shown high performance in object identification or classification task. Vulnerability detection is also suitable for machine learning, as a reuslt, many studies tried to use RNN-based model to detect vulnerability. However, the RNN model is also has limitation that as the code is longer, the earlier can not be learned well. In this paper, we proposed a novel method which applied BERT to detect vulnerability. The accuracy was 97.5%, which increased by 1.5%, and the efficiency also increased by 69% than Vuldeepecker.

Complementary and Alternative Medicine Use in Korea : Prevalence, Pattern of Use, and Out-of-pocket Expenditures (우리 나라 국민의 보완요법 이용률, 이용양상과 비용지출)

  • Khang, Young-Ho;Lee, Moo-Song;Koo, Hee-Jo;Kang, Wee-Chang;Hong, Chang-Gi;Lee, Sang-Il
    • Journal of Preventive Medicine and Public Health
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    • v.32 no.4
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    • pp.546-555
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    • 1999
  • Objectives : To determine the prevalence, pattern. and out-of-pocket expenditure of complementary and alternative medicine (CAM) utilization in Korean adult population. Methods : We conducted a representative telephone survey of 2,042 persons aged 18 or older. Data about any health problem, details of their use of medical doctors(MDs) offices/hospitals/pharmacies services and CAM during the preceding 12 months were collected with structured questionnaire. Results : The utilization rate of CAM among Korean adults was 29% in one year. A total of 231 kinds of CAM was identified from this survey. Annual out-of-pocket expenditure associated with CAM use in 1998 amounted to ${\xi}{\S}1.88$ billion and was comparable to 40.8% of out-of-pocket expenditure paid for MDs offices/hospitals/pharmacies services. Among those(N=424) who paid for both MDs offices/hospitals/pharmacies services an d CAM, 35.8% paid more for CAM. CAM gave more satisfaction than western medicine to those who had experience of both types of therapy. About half of CAM users were willing to recommend CAM to others. Disclosure rate to physician among CAM users was not high(40.6%). Conclusion : CAM became a popular source of health care in Korea, Korean spent a substantial amount of out-of-pocket money on CAM without any public control. Because CAM use is likely to be increased rapidly through lay referral system, health policy makers and health professionals should pay more attention to CAM for making appropriate utilization of CAM.

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