• 경영과정보연구
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• 제31권3호
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• pp.117-139
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• 2012

본 연구의 목적은 회계투명성과 기업의 사회적 책임이 재무성과 및 기업가치와의 관련성을 살펴보는 것이다. 그러나 우리나라에서는 사회적 책임에 관한 지표가 보편타당한 것이 아니라 특정 연구소에서 조사하고 있는 지표를 주로 사용하고 있기 때문에 보다 신뢰성 있는 연구를 위해, 먼저 선행연구에서 연구된 결과들을 바탕으로 기업의 투명성 변수를 살펴본 뒤 그 연구를 기반으로 사회적 책임과 재무성과 및 기업가치와의 관련성을 살펴보고자 한다. 본 연구의 분석결과를 요약하면 다음과 같다. 첫째, 종속변수가 ROA인 경우 자산의 질(QAS) 변수만 제외하고 모두 유의적인 관련성을 나타내었고, 종속변수를 Tobin's Q로 한 분석에서는 매출액순이익률(CITSA), 매출채권비율(SCTSA), 판매관리비비율(SETR) 그리고 매출액성장율(SATSA)이 유의적인 관련성을 보였다. 따라서 가설 1은 모든 변수는 아니지만 부분적으로는 받아들여졌다. 둘째, 가설 2와 3의 검증을 위해 투명성 변수에 따라 모형을 4가지로 나누어 분석한 결과, '전체-ROA'와 'ROA'모형 그리고 '전체-Tobin's Q'와 'Tobin's Q' 모형에서도 lnCSR과 TranD${\times}$lnCSR이 유의적인 양(+)의 관계를 나타내어 가설 2와 가설 3이 받아들여졌다. 본 연구의 차별점은 지금까지 거의 연구가 이루어지지 않았던 기업의 사회적 책임과 회계투명성을 연결시켜 기업의 사회적 책임과 투명성 그리고 기업가치와 관련성을 분석하였다는 점과, 발표되지 않는 자료를 포함하여(약 360개 기업) 표본을 확장하여 연구를 일반화하였다는 점을 들 수 있다.

• 한국정보시스템학회지:정보시스템연구
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• 제23권4호
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• pp.119-145
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• 2014

Under the premise that information privacy concerns can atrophy e-commerce by causing particular behaviors of Internet users, this study focused on exploring the causes of information privacy concerns, the related information privacy protective responses of Internet users, and measures for alleviating the information privacy concerns. This study is based on the 'principal-agent theory,' and established the following as factors that cause information privacy concerns of Internet users: perceived information non-transparency; perceived action uncertainty. Also, the information privacy concerns caused by the factors were established as the cause of information privacy protective responses of Internet users. Also, the concept of 'signaling' and 'incentive,' which were presented to solve the adverse selection and moral hazard issue in the host-agent theory, was introduced to establish the following as factors that alleviate information privacy concerns: trust; informativeness. Those factors were included in the research model to conduct an empirical analysis. The analysis has revealed that both the perceived information non-transparency (p<0.01) and perceived action uncertainty (p<0.01) as to websites had a significant impact on information privacy concerns. Also, information privacy concerns of Internet users (p<0.01) had a significant impact on their information privacy protective responses who strive to protect their personal information. In addition, when trust and informativeness, which were established as factors that can alleviate information privacy concerns, were empirically analyzed, trust and informativeness had the effect of alleviating information privacy concerns. Based on the findings, the following was confirmed: Boosting the trust of Internet users in websites and offering useful information related to personal data can play a key role in alleviating the information privacy concerns of Internet users.

• 한국IT서비스학회지
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• 제12권3호
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• pp.179-193
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• 2013

E-Government refers to government to use ICT (information and communications technology) to work more effectively, share information and deliver better services to the public. With ICT, e-Government has increased transparency of governments. However even there has been much trial for transparency, corruption has been growing with the form of e-corruption. While external threats such as hackers and viruses can have serious consequences, currently most crime involving emerging technology is carried out by insiders i.e. employees in the e-government. Among the many tools being developed to fight e-corruption, there has been much focus lately on internal control system. So, South Korea developed and test-operated "Barum e-system" for internal control last year. This research establishes legal basis, information system link and privacy policy for settlement of this information system through legal review.

• International Journal of Computer Science & Network Security
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• 제22권4호
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• pp.274-284
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• 2022

By explaining the essence of corporate governance as well as disclosure and transparency, the study examined the guarantees of applying disclosure and transparency to firms listed on the Saudi stock exchange. The research also addressed the disclosure and transparency duties of firms listed on the Saudi stock exchange. Finance to prepare a prospectus, as the Capital Market Authority's regulations required that the prospectus includes information that enables the investor in securities to make his investment decision based on real foundations based on the issuing company's financial position and to ensure that companies fulfill that disclosure in the prospectus. Firms who fail to disclose are required by law to do so, and the Capital Market Authority's laws mandate companies listed on the financial market to regularly report fundamental events linked to the issuer or the securities issued by it. The Capital Market Authority must make it available to the public dealing with the business issuing the securities, and The Capital Market Authority's Law and Regulations have imposed fines on corporations that do not comply with disclosure and make the Board of Director's report available. The research focused on activities that the legislator deemed to be a breach of the obligation of openness, such as the danger of many measures aimed at ensuring the impartiality and transparency of trading in the Saudi financial market, as well as the absence of conflicts of interest. The research also addressed the sanctions imposed on The source for failing to meet the obligation of disclosure and openness, as well as the mechanisms of compensating persons harmed by the failure to meet that responsibility.

• 유통과학연구
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• 제22권6호
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• pp.95-106
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• 2024

Purpose: This study investigates the complex dynamics of consumer behavior in Vietnamese banking omnichannel environments, focusing on the roles of service consistency, service transparency, flow, perceived privacy risk, and loyalty intention. Research design, data and methodology: Using a sample of 422 Vietnamese bank customers, data analysis revealed significant relationships among the variables under investigation. Results: Firstly, service consistency was found to positively influence flow experiences and negatively impact perceived privacy risk, highlighting the importance of uniform service quality across channels in enhancing consumer engagement while mitigating privacy concerns. Similarly, service transparency was positively associated with flow experiences and negatively associated with perceived privacy risk, underscoring the importance of transparent information dissemination in fostering immersive consumer experiences while alleviating privacy apprehensions. Furthermore, both flow experiences and perceived privacy risk significantly influenced loyalty intentions, indicating the pivotal roles of engaging experiences and data security in driving consumer loyalty. Additionally, mediated relationships were observed, demonstrating the interplay between service consistency, service transparency, flow, perceived privacy risk, and loyalty intention in shaping consumer behavior in omnichannel contexts. Conclusions: These findings provide valuable insights for retailers and marketers seeking to optimize consumer experiences and cultivate loyalty in omnichannel environments by prioritizing consistency, transparency, and data privacy protection.

• Transactions on Electrical and Electronic Materials
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• 제7권5호
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• pp.267-270
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• 2006

The Indium tin oxide (ITO) films were deposited on CR39 substrate using DC magnetron sputtering. ITO thin films deposited at room temperature because CR39 substrates its glass-transition temperature of is $130^{\circ}C$. ITO thin films used bottom and top electrode and for organic thin film transparent transistor.(OTFT) ITO thin film electrodes electrical properties and optical transparency properties in the visible wavelength range (300 - 800 nm) strongly dependent on volume of oxygen percent. For the optimum resistivity and transparency of ITO thin film electrode achieved with a 75 W plasma power, 10 % volume of oxygen and a 27 nm/min deposition rate. Above 85 % transparency in the visible wavelength range (300 - 800 nm) measured without post annealing process and $9.83{times}10{-4}{\Omega}cm$ a low resistivity was measured thickness of 300 nm.

• Journal of Information Technology Applications and Management
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• 제22권3호
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• pp.19-33
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• 2015

SNS is perceived as an effective tool for sharing news and enabling news content to reach many more users than before. And some users think that SNS is an important source to get news. This study's purpose is to understand the key factors contributing to behavior of news consumption on social network sites in Cambodia and its influence. We identified three key factors including convenience, recency, and variety; however, recency showed less significant effect on news consumption on SNS. Besides the key factors, it also seeks to understand the impact of news consumption on social engagement and government's transparency in Cambodia. The analytical results achieved through the Partial Least Squares (PLS) approach.

• 한국군사과학기술학회지
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• 제18권4호
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• pp.369-375
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• 2015

In this paper, transparent circuit analog radar absorbing structure with angular stability for stealth aircraft canopy was proposed and designed. To obtain wideband electromagnetic absorption, optical transparency and smaller thickness, we proposed the novel FSS(Frequency Selective Surface) for X-band and implemented the resistive FSS and PEC(Perfect Electric Conductor) plane using ITO(Indium Thin Oxide) coating with optical transmissivity of 90 %. Reflection loss characteristics for different incident angles of both TE(Transverse Electric) and TM(Transverse Magnetic) polarizations are presented through simulations. We then fabricated the proposed structure to verify the simulation results. The comparisons between the simulation and measured results show good agreements. The results also show that the proposed radar absorbing structure can provide better frequency stability for different incidence angles and polarizations as well as optical transparency. We can apply this proposed structure to the canopy of stealth aircraft and other stealth applications for visible transparency.

• Journal of Information Technology Applications and Management
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• 제27권3호
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• pp.1-18
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• 2020

Recently, following the development of FinTech technology that combines finance and information and communication technology, the need and social demands for a block chain technology-based trading system have increased significantly. In this study, a research model was developed and hypothesized through literature research on the concept of block chain technology, the technology acceptance model, and the unified theory of acceptance and use of technology. The research theories were tested by collecting data through surveys and analyzing the collected data. This study conducted empirical research to identify the factors influencing the user acceptance intention and utilization behavior of the block chain technology in introducing the block chain technology. First, factors affecting the acceptance intention of the blockchain user were performance expectation, effort expectation, social impact, and blockchain transparency variables. Second, the facilitation conditions and stakeholder confidence variables were analyzed as factors that did not affect the acceptability of the blockchain users. Third, variables such as blockchain transparency, stakeholder trust and intention of acceptance are factors that affect the usage behavior of the blockchain. Fourth, it was confirmed that the acceptance intention had a very high explanatory power on usage behavior of Blockchain technology.

• 한국정보처리학회논문지
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• 제3권5호
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• pp.1262-1272
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• 1996

순수 함수언어는 참조적 투명성을 가지고 있으므로 모든 객체에 대한 직접적 인 갱신이 불가능하다. 배열과 같은 집단자료구조가 갱신되면, 참조적 투명성을 유지하기 위하여 원래의 배열과 갱신된 배열이 모두 유지되어야 한다. 따라서 모든 자료에 대한 참조적 투명성을 유지하면서 자료의 유지 비용을 줄일 수 있는 효과적 인 방법의 개발이 요구되고 있다. 본 논문에서는 이러한 문제를 해결하기 위한 함수형 배열을 제시하고, 검증하고자 하였다. 이와 같은 검증을 위해서, 제안된 방법을 컴비네이터 그래프 감축기 상에서 구현하였다. 제안된 방법에서 배열 연산에 대한 탐색시간을 줄 일 수 있었으며, 갱신 비용과 최근 버전에 대한 접근은 갱신된 자료를 실행시간에 재 구성하는 과정 없이 상수시간에 가능하였다.