• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.623-635
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• 2021

The purpose of this research is to examine the impact of information risk on the Cost of Equity (COE) and whether the risk of a stock price crash mediates the relation between information risk and COE. To test the dynamic nature of the proposed model, the two-step system GMM dynamic panel estimators are applied to all the non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2007- 2018. The results of this study show that all three types of information risk, as well as the risk of the share price crash, increases the COE. The crash risk strengthens the impact of information risk on the COE. Moreover, these three information risks are correlated with each other and an increase in information quality reduces the effect of asymmetric information and improves the investor interpreting ability, while an increase in private information decreases the transparency. The finding is crucial for asset pricing, portfolio management, and information disclosure. This study contributes to the literature by providing novel findings on the impact of three different types of information risk, i.e. private information, quality of information, and transparency of information on the COE as well as whether crash risk mediates the relationship.

• 한국정보전자통신기술학회논문지
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• 제8권5호
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• pp.354-358
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• 2015

DOT-3 규격의 자동차 브레이크액에 대하여 수분 함유량과 시스템 마찰로 인한 오염도를 전기저항과 광학 투과율을 측정하여 비교하였다. 기존의 저항측정법은 수분 함유량을 주로 측정하는 반면에 광학 투과율 방식은 제동장치 내부의 마찰에 의하여 발생된 입자의 오염을 포함하여 측정할 수 있어서 저항변화 측정보다는 광학 투과율 방법이 더 선형적이고 효율적이었다.

• 경영과정보연구
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• 제31권4호
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• pp.1-32
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• 2012

본 연구는 중소기업에 대한 회계투명성 제고를 위하여 독립된 중소기업회계 기준의 도입의 필요성을 제기하고, 독립된 중소기업회계기준의 도입에 대한 방향을 제시한다. 정부는 상장기업을 중심으로 회계투명성 관련 제도를 지속적으로 도입하였다. 그러나 상대적으로 비상장 중소기업의 회계투명성의 제고를 위한 제도의 도입은 매우 적다. 중소기업의 회계투명성제고을 위하여 중소기업이 이해하고 활용할 수 있는 중소기업회계기준의 도입이 반드시 필요하다. 따라서 본 연구에서는 최근 도입된 회계투명성 관련 제도를 살펴보았고, 중소기업의 투명성제고 방안과 관련된 선행연구를 살펴보았으며, 독립된 중소기업회계제도의 도입 방안을 살펴보았다. 독립된 중소기업회계기준의 도입을 위하여 현행회계기준의 문제점 및 중소기업회계기준의 필요성을 설명하고, 외국의 중소기업회계제도에 대하여 살펴보았다. 중소기업회계기준의 도입방안으로 완화방안과 강화방안을 제시한다. 완화방안으로는 이해용이성의 향상, 적용간편성의 증대, 세법과의 일관성 확보의 방안을 제시하였다. 강화방안으로 중소기업의 실상반영, 회계투명성관련 기준의 명문화와 관리적 회계보고측면의 강화의 방안을 제시하였다. 추가적으로 독립된 중소기업회계기준의 도입방향의 문제점과 대책을 기술하고, 보급방안을 제시한다.

• 통상정보연구
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• 제15권4호
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• pp.47-68
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• 2013

본 연구에서는 식품공급체인의 HACCP 도입과 추적성, 투명성, 정보공유 요인과 기업의 사업성과간의 구조적 관계를 규명하였다. 이를 위해서 식품분야 국제인증을 획득하고 있는 132개 기업들을 대상으로 설문조사를 진행하였고, 구조방정식모형(Structural equation model)으로 실증분석을 하였다. 먼저 기업의 HACCP 요인을 선행변수로, 추적성, 투명성, 정보공유 요인을 매개변수로 설정하였다. 기업의 사업성과 요인과 함께 연구모형에 포함시켜 실증분석을 한 결과 다음과 같은 연구결과를 얻었다. 첫째, HACCP 요인은 식품 공급체인의 추적성, 투명성 요인과 기업의 사업성과에 정(+)의 영향을 미쳤다. 둘째, 식품공급체인의 추적성, 정보공유 요인은 기업의 사업성과 요인에 정(+)의 영향을 미쳤다. 셋째, 식품공급체인의 투명성은 정보공유를 통하여 기업의 사업성과에 정(+)의 영향을 미쳤다. 향후 연구는 HACCP 실행을 위한 세부 요인을 고려한 연구가 진행되어야 하겠다.

• 유통과학연구
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• 제18권8호
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• pp.75-87
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• 2020

Purpose: This study uses the protection motivation theory and information processing theory to discuss the high number of fraud phenomenon in Indonesia which causes worries to the internet users. The second problem is the large amount of information transparency in e-commerce which actually hinders the users in making decisions so it causes a negative behavior pattern, namely discontinue usage intention. Design/methodology: Therefore, this research hopes to provide insight to the online or e-commerce business community, especially for Tokopedia, to develop its business from understanding the factors influencing consumer attitude when shopping online. The sample are students from Universitas Indonesia, Institut Teknologi Bandung, Institut Pertanian Bogor, Universitas Gadjah Mada and Institut Teknologi Surabaya, with total 900 respondents. Result: The results of this research indicate that ubiquitous connectivity (UC) variable significantly affects variables such as the privacy concern (PC), information transparency (IT) and information overload (IO). PC and IO variables also significantly affect Discontinue Usage Intention (DUI). Conclusion: This study gives a new perspective that despite the phenomenon, the millennial generation especially are not entirely concerned about the privacy concern, however, this study clearly shows that the privacy issue in the digital word continues to be something that needs to be cared for.

• 한국정보시스템학회지:정보시스템연구
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• 제33권2호
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• pp.105-124
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• 2024

Purpose This study aims to propose a blockchain-based platform that can guarantee enhanced trustworthiness in corporate ESG efforts, demanded by global ESG initiatives such as GRI and TCFD. Blockchain technology, recognized for its transparency and data immutability, can contribute to building trust in ESG disclosures, meeting the data transparency verification needs required by these initiatives. This research also explores the use of NFTs representing unique ESG efforts by companies, helping them in organizing and sharing ESG information with investors and consumers. Design/methodology/approach This study utilizes Hyperledger Fabric, a permissioned blockchain known for its enhanced transparency, scalability, and suitability for business transactions, to develop a blockchain platform for managing and disclosing ESG information assets in a trustworthy manner. Furthermore, it introduces the concept of ESG NFTs as a more reliable method for conveying ESG information to stakeholders, where ESG NFTs undergo verification process by third-party authenticators and evaluation by independent evaluators for credibility of ESG disclosure. Findings The use of NFTs, which has been predominantly intended for market trading in public blockchain, offers a credible means of disseminating corporate ESG status and evaluations in a permissioned blockchain, better fit for business transactions. By representing information assets as NFTs, which are tamper-proof and establish clear ownership, the proposed platform enables effective management of ESG-related information assets.

• 한국정보시스템학회지:정보시스템연구
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• 제32권3호
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• pp.85-116
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• 2023

Purpose The importance of data as a key resource of the intelligence revolution is being highlighted, among all those phenomena MyData is attracting attention as a key concept by organizations and individuals that eventually leads the data economy. In this regard, this study was started to contribute to the successful settlement and continuous growth of the domestic MyData industry, which has just entered the system. Design/methodology/approach To develop and test all proposed casual relationships within the research model, we used the Value-Attitude-Behavior(VAB) model as a basic framework. A total of 385 copies were used for the final analysis, and for SPSS 25.0, MS-Excel 2016, and AMOS 24.0 to summarize respondent demographic characteristics, measurement model, and structural model. Findings Findings show that all proposed hypotheses were supported with the exception of the moderating effect of organizational information transparency between data controllability and perceived value, and between data controllability and attitude toward MyData service.

• Journal of Information Processing Systems
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• 제13권2호
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• pp.340-347
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• 2017

A watermark is a signal added to the original signal in order to preserve the copyright of the owner of the digital content. The basic challenge for designing a watermarking system is a dilemma between transparency and robustness. If we want a higher rate of transparency, there has to be a compromise in terms of its robustness and vice versa. Also, until now, watermarking is generalized, resulting in the need for a specialized algorithm to work for a specialized image processing application domain. Our proposed technique takes into consideration the image characteristics for watermark insertion and it optimizes transparency and robustness. It achieved a 99.98% retrieval efficiency for an image blurring attack and counterfeits other attacks. Our proposed technique counterfeits almost all of the image processing attacks.

• 유통과학연구
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• 제13권5호
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• pp.15-22
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• 2015

Purpose - Transparency, seller reputation, and website security are considered to be important factors that influence online customer purchasing decisions in China. This paper empirically examines the relative influence of Taobao.com on customers' online purchasing decisions. Research design, data, and methodology - We perform structural equation analysis, with a sample of 306 observations. The data comes from consumers' real transaction experiences from a specific website. This gives the results of our study more generalizability than studies using subjects who are not asked to engage in real transactions. Results - The results of this study reveal that perceived security and perceived reputation are critical factors affecting consumer trust and perceived transparency is most closely associated with purchase intention. Conclusions - The findings suggest that perceived transparency plays a significant role in increasing online consumer's purchase intention. The knowledge of the relative impacts of these factors and their roles in the customer transaction experience will be useful in developing customized sales strategies. The results of this study reveal that perceived transparency exerts a stronger effect than perceived reputation on consumer purchase intentions.

• 대한가정학회지
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• 제46권8호
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• pp.17-26
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• 2008

The purpose of this study was to identify the aesthetic characteristics of modern fashion design use with a particular focus on transparency, and to help create future vision and feature. As part of the methodology for this study, I examined the concept of transparency, its characteristics and how it was expressed through art, architecture and other designs using literature research. Furthermore, I performed justifiable analysis on modern fashion design which used transparency from the 1990s till present. The following concepts were deciphered from information: Firstly, the concept of purity was highlighted. The emphasis here was to enhance the body's natural beauty with simple silhouettes that do not restrict its curves, using light materials such as clear vinyl, semi-clear materials or thin chiffon. Secondly, to express sensuality by exposing the body's curves with tight wrapping using clear materials, or with indirect and symbolic see-through techniques using contrasting clear, semi-clear and opaque materials. Thirdly, to express futurism through cyber and electronic images using high tech or shiny materials such as metal or holograms. Mechanical movements or effects of light are also used. Fourthly, to express playful characteristic by promoting surprises and disharmony that contradict with traditional techniques. This is carried out by intentionally exaggerating certain portions of clothes through disorder elements or confusion, and unsymmetrical shapes which destruct the human body's normal form.