• Journal of The Korean Association of Information Education
• /
• v.12 no.1
• /
• pp.57-63
• /
• 2008

This study uses the identification which is one of the critical components of psychological mechanism and enables replacing one's own self because of the needs of self-expression(disclosure) and creation. The study aims to improve educational effects using the realistic by increasing sense of the virtual reality and the attention. After the computer-based contents were developed and converted to be applied into robot, and then the contents were combined the student's photo and the avatar using automatic loading. Finally each one of the contents was applied to the students. The results of the investigation indicated that there were significant effects of the contents based on identification. In other words, the contents effect on student's attention, but not their academic achievement. The study could find the effect of the identification's application using the educational robot. We suggested that improving technical ability of the augmented virtuality as a face-detection and sensitive interaction may lead to the specific suggestions for educational effects for further research.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
• /
• v.72
• /
• pp.57-80
• /
• 2016

Since 2006, the Law Commission and Scottish Law Commission have been engaged in a major review of insurance contract law, finally leading to the legislation of Insurance Act 2015. According to the enforcement of the Insurance Act 2015 on 12 August 2016, ss 18~20 of the Marine Insurance Act 1906(MIA 1906) were repealed and substituted by the new concept of fair presentation. This article intends to analyze the legal implications through the comparative research between the duty of fair presentation in Insurance Act 2015 and ss 18~20 of MIA 1906. The major changes in Insurance Act 2015 are designed to (1) encourage active engagement by the insurer rather than passive underwriting, asking questions of the insured if the desired information is not provided at the stage of proposal; (2) encourage policyholders to structure and signpost their presentation in an clear and accessible way, and prevent data dumps; (3) give guidance as to how the insured should prepare a fair presentation, by undertaking a reasonable search of available information and giving examples of what circumstances might be material; (4) clarify whose knowledge in the insured's organization is attributed to the insured for the purposes of disclosure; (5) clarify the exceptions to the duty of disclosure, including circumstances "which are known or presumed to be known to the insurer"; and (6) replace the remedy of avoidance in all circumstances with more proportionate remedies. This is a default regime, which may be altered by agreement between the parties.

• Journal of the Korea Society of Computer and Information
• /
• v.12 no.1 s.45
• /
• pp.219-229
• /
• 2007

The results of the research in M&A firms in the KOSDAQ market are as follows. First, the effect of the M&A disclosure at the time of disclosure was that the positive (+) cumulative abnormal return (CAR) can be interpreted as an increase in the value of the firm; however, in the long run, firms which used the KOSDAQ index and the control firm, which did not use the index were found to have conflicting results. Second, the findings show that the rise in value of general firms resulting from a M&A were higher that those of venture firms. Third, in testing the performance extrapolation hypothesis, it was shown that the performance of "value" firms (firms with a high B/M ratio but poor performance in the past) was better after a M&A than those of the "glamour" firms and that the performance extrapolation hypothesis was substantiated. Fourth, it can be construed that a size effect in a merger exists. The CAR of the small firms surpasses those of large firms. Fifth, in verifying operating performance, most variables showed a positive (+) value at the time of M&A but showed a negative (-) value after a M&A. These results show that because on the Korean KOSDAQ market, M&A are approached from a financial rather than an economic aspect, it can be inferred that it lowers the firms value.

• Journal of the Korea Society of Computer and Information
• /
• v.27 no.9
• /
• pp.235-242
• /
• 2022

One of the important research streams in the privacy literature for the past decade has been to discover factors affecting the decision-making process related to self-disclosure, called the cost-benefit analysis. However, although human behavior is greatly influenced by affective as well as cognitive factors, most of the factors found in previous studies are those with cognitive properties. Based on the awareness of this imbalanced situation, the study examines the role of affective factors on self-dislosure decision-making, especially SNS enjoyment and SNS fatigue. As a result of data analysis, the study finds that the influence of these affective factors is significant, and the influence of SNS enjoyment is greater than that of SNS fatigue. As for the relationship between the affective factors and the decision-making factors, the study finds that the positive affect(enjoyment) relates to only the positive evaluation factor(benefit) and the negative affect(fatigue) relates only the negative evaluation factor(cost), which demonstrate the congruent effect mechanism. Based on the result, the study discusses meaningful implications and suggestions for future studies.

• Proceedings of the Korea Society of Information Technology Applications Conference
• /
• 2005.11a
• /
• pp.259-262
• /
• 2005

This paper addresses the problem of protecting security policies in security mechanisms, such as the detection policy of an Intrusion Detection System. Unauthorized disclosure of such information might reveal the fundamental principles and methods for the protection of the whole network. In order to avoid this risk, we suggest two schemes for protecting security policies in Snort using the symmetric cryptosystem, Triple-DES.

• Journal of The Korean Association of Information Education
• /
• v.1 no.2
• /
• pp.57-66
• /
• 1997

The primary purpose of security mechanisms in a computer systems is to control the access to information. There are two types of access control mechanisms to be used typically. One is discretionary access control(DAC) and another is mandatory access control(MAC). In this study an access control mechanism is introduced for secure access path in security system. The security policy of this access control is that no disclosure of information and no unauthorized modification of information. To make this access control correspond to security policy, we introduce three properties; read, write and create.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.7 no.2
• /
• pp.113-127
• /
• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

• Management & Information Systems Review
• /
• v.38 no.4
• /
• pp.25-39
• /
• 2019

The purpose of this study is to analyze the management performance of hospitals by analyzing the ratio of stability, profitability ratio, and growth rate through the financial ratios of medical institutions using accounting information disclosure data of medical institutions, financial status table and profit and loss statement. The main goal is to analyze and analyze financial statements of medical institutions' accounting information in 2016 and 2017, analyze the difference and analyze the general characteristics and financial ratios by type, type and size of medical institutions, The financial characteristics of medical institutions were identified. The ratio of stability, profitability, and growth rate through financial ratios were compared and analyzed. In addition, we analyzed the correlation between the medical profit margin, the total asset profit margin, the medical profit margin rate, and the net profit margin of the medical institutions through the financial ratios of accounting information disclosure data of medical institutions. The main results are as follows: First, the size of the hospital and the size of the debt through the change of assets, liabilities and capital of the financial statement are increasing, the size of own capital is relatively decreased, and the management performance is getting worse It is showing. Second, the increase in average medical revenues in the income statement is small, and the average increase in net profit is small. Thus, medical institutions were able to confirm the difficulty in creating profits through medical activities. In addition, there was a large difference in the debt ratio, the stability ratio, and the profitability ratio of the general hospitals and the general hospitals according to the types of medical institutions, and the difference in the average financial ratios of national and public hospitals, school corporation hospitals, I could confirm. The correlation between independent variables in the correlation was -0.904 between the capital ratio and the total assets turnover ratio, -0.800 between the labor cost ratio and the hospital income ratio, and -0.631 between the labor cost ratio and the foreign profit ratio. In order to improve the management deterioration of hospitals by using accounting information disclosure data of medical institutions, it is necessary to have a large effect on the net profit margin of the medical care and the net profit margin of the total assets.

• Journal of the Korean Society for information Management
• /
• v.26 no.3
• /
• pp.145-168
• /
• 2009

The basic rights of the public for sustaining public accountability relations between public sector organizations and the citizens is the accessibility to information of public sector organizations. Public organizations in Korea get checked under multiple public accountability relations, which increases steadily the information provision requests from stakeholders. To respond these requirements effectively and efficiently, public sector organizations are required to transform their information management regime to comply with accountability-oriented settings. This study (1) suggests procedures and methods to select 'information for accountability' from the organization's whole information as an important object to be managed, (2) suggests procedures and methods to establish control criteria for the organization to manage its information for accountability in appropriate ways, and (3) gives an example of applying the procedures and methods to the specific context of universities' information disclosure. The procedures and methods suggested are described from a viewpoint of the consulting for the accountability information management regime.

• Journal of the Korean Society for information Management
• /
• v.26 no.4
• /
• pp.249-276
• /
• 2009

The purpose of this study is to investigate the information-seeking procedure of surveillants against public sector organizations in Korea. The surveillants used accountability mechanisms such as National Assembly Inspection and information disclosure to find out information they wanted. Examples of such group include social activists, professional supervisors, aides of the National Assembly congressman and the press members. Using data collected by in-depth interviews and participative observations, we studied their information seeking behaviors and factors that affect the procedure. Based on the Grounded Theory approach, we first generated 56 concepts, 17 categories and 6 super-categories about the participants' feeling, experiences and perception related to their information seeking. Then we developed a factor model among those generated concepts. The main contributions of this study are a) the results provide a useful guidance for the public information seekers b) we draw the requirements for enhancing public sector organizations' information management systems.