• Title/Summary/Keyword: Management Disclosure and Analysis

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A Study on the Effect of Information Security Compliance and Crisis Management on Information Security Trust (정보보안 컴플라이언스와 위기대응이 정보보안 신뢰에 미치는 영향에 관한 연구)

  • Yoon, Il-han;Kwon, Sun-dong
    • Information Systems Review
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    • v.17 no.1
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    • pp.141-169
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    • 2015
  • Electronic financial accidents are constantly happening and these accidents are taking place by a combination of several causes such as technique, human, and structure. Among electronic financial accidents, personal information disclosure is most frequently happening and becomes big problems, because secondary damage like voice phishing causes great loss to society. This research model is that financial information security compliance affects the crisis response of financial institutions and financial authorities and these crisis responses affect financial information security trust. Research target is people who experienced the disclosure of their own financial information. For empirical verification, survey questionnaires were distributed and total 103 questionnaires were collected and analyzed. As results of data analysis, all hypotheses were accepted. First, financial information security compliance influenced the crisis response of financial institutions and authorities. Second, the crisis response of financial institutions and authorities affect financial information security trust. Third, at the moderating effect analysis, the importance of personal financial information moderated the effect of the crisis response of financial institutions on financial information security trust. And the disclosure level of personal financial information moderated the effect of the crisis response of financial authorities on financial information security trust.

A Study on the Relevance between Voluntary Information Disclosure and Effective Tax Rate (자발적 정보 공시와 유효법인세율 간의 관련성 연구)

  • Kin, Jin-Sep
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.1
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    • pp.231-237
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    • 2017
  • This study examines the relationship between voluntary information disclosure and the effective tax rate using Investor Relation (IR) as the proxy for the level of the firm's voluntary information disclosure, and effective corporate tax rate as the proxy for the level of tax avoidance. This study considers sample data from 1,396 firms listed on the Korea Composite Stock Price Index (KOSPI) from 2011-2014. The results of this study are as follows: Investor Relation (IR) had a positive correlation with effective corporate tax rate. This result got on with the result of additional analysis using extra measurement of effective corporate tax rate. According to these results, we expect that firms featuring greater voluntary information disclosure report enhanced business performance. This study contributes understanding how Investor Relation (IR) affects tax avoidance. We hope that this study can promote the development of capital markets and provide good news to investors for firms that have greater information disclosure.

Job Analysis of Records Managers based on the AHP Method (AHP 방법에 의한 기록연구사의 직무분석)

  • Lee, Seong-Tae
    • Journal of Korean Society of Archives and Records Management
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    • v.9 no.2
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    • pp.133-158
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    • 2009
  • This study started from recognizing the problem that neither the identity nor the role of records managers is clarified enough. Therefore, this study identifies the function of the records managers and how it should be carried. The method of functional analysis was used to collect information, and then the AHP method to analyze te core functions of the records managers. As a result, core functions were identified as follows: records management policy making, education, production control, records schedule management, collecting, transferring, description, appraisal, de-accessioning, records center management, disclosure, perusal service, and records management system. Therefore, this study presents that identity and role of the records managers as well as the priorities of the job.

COVID-19 Related Personal Information Issues and Countermeasures from the Perspective of Record Management (기록관리 관점에서 본 코로나 19 관련 개인정보 이슈와 대응방안)

  • Jeong, Ji-Hye;Na, Jeong-Ho;Jang, Ji-Hye;Oh, Hyo-Jung
    • Journal of the Korean Society for information Management
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    • v.37 no.4
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    • pp.81-107
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    • 2020
  • At a time when Korea and the rest of the world recently faced the unprecedented situation of "COVID-19," the view of actively "disclosure" of information to prevent the spread of infectious diseases is at odds with the view of "protecting" personal information as these social measures are coupled with the infringement of individuals' basic rights. In order to see the nation's response to the infectious disease crisis, we examined the current status and characteristics of public records according to crisis alert levels based on the manual for responding to infectious disease. Especially we analyzed the types and disclosure status of records containing personal information. For detecting personal information-related issues on news media, we collected online news articles and performed text anlaysis. Through this, we reviewed the problems of record management including personal information and suggested improvement points from the perspective of the life cycle of records: collect, manage, and dispose of them.

A Study on the Effects of Franchise's Factors and Performance : Analysis Disclosure Agreement (프랜차이즈 가맹본부의 특성과 가맹점 사업 성과간의 영향에 관한 연구 : 정보공개서를 중심으로)

  • Lee, Eun-Ji;Cho, Chul-Ho
    • The Korean Journal of Franchise Management
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    • v.3 no.2
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    • pp.20-38
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    • 2012
  • After being introduced into franchises industry, franchise has made a phenomenal growth in a short time and a substantial contribution to job creation and economic revitalization. Nevertheless, franchise business operators failed a business or low profit because of a lack of information and indiscriminate foundation. Therefore the first object of this study is characteristics of franchise's factors on disclosure agreement in franchise associate website. second is examinations about casual relationship between factor and franchise performance with using Excel and SPSS 18.0 versions. The findings of present study were as follows. First, franchises manage small business mostly(financial data, scale so on) and franchise's type focused the food service industry. Specially, a business district select unprotected contract. Second, in franchise's factors, we could find statistically significant effect on annual average sales and annual average net profit. However growth rate of franchise don't have statistically significant effect. Third, we could find statistically significant difference on analysis both franchises' factors and financial data. In conclusion, we must consider of franchise industry environment and success effect on performance in starting one's business. Furthermore franchises plan ways for their sustained growth and protection of rights and interests. Finally business operator draw up their information and upgrade continuously for franchises industry growth. Discussion and theoretical and managerial implications of the results were described along with future franchise research suggestions.

Exploring the Strategy for Acquiring ISMS Certification through Probit Regression: Focusing on Organizational Characteristics (Probit 회귀분석을 통한 ISMS 인증 취득 전략 탐색: 조직 특성을 중심으로)

  • SunJoo Kim;Tae-Sung Kim
    • Journal of Information Technology Services
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    • v.23 no.1
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    • pp.11-25
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    • 2024
  • In the field of information security management systems, one of the representative certifications in Korea is ISMS-P certification, and internationally, ISO/IEC 27001 certification is recognized. When companies acquire both ISMS-P (or ISMS) and ISO/IEC 27001 certifications, budget and manpower are duplicated in similar areas. Therefore, it is necessary for the company to choose and invest in a certification that is suitable for its conditions. This paper proposes a strategy for obtaining information security management system certification that is suitable for the characteristics of the company, allowing for effective information security management based on the company's conditions. To achieve this, data were collected from the Ministry of Science and ICT's Information Security Disclosure System (ISDS), the Korea Internet & Security Agency (KISA), and the Financial Supervisory Service's Data Analysis, Retrieval and Transfer System (DART), and Probit regression analysis was conducted. During the Probit regression analysis, the relationships between seven independent variables and five cases of ISMS-P (or ISMS) acquisition, ISMS-P acquisition, ISMS acquisition, ISO/IEC 27001 acquisition, and both ISMS-P (or ISMS) and ISO/IEC 27001 acquisition were analyzed. The analysis results revealed the relationship between company characteristics, including industry, and certification acquisition in the ISMS field. Through this, strategies for certification acquisition based on company types could be suggested.

Investigating Antecedents and Consequences of Enterprise SNS (기업SNS사용의 선행요인 및 결과요인에 관한 연구)

  • Yoon, Jihyun;Kwahk, Kee-Young
    • Knowledge Management Research
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    • v.16 no.1
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    • pp.143-170
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    • 2015
  • In the rapidly changing business environment, companies are introducing information technology to effectively manage internal resources in order to achieve a sustainable competitive advantage. We presented the Enterprise Social Network Service(SNS) as new information technology. Enterprise SNS provided employers with sociable functions like Facebook while supporting general task such as mail, authorization and notice. In this research, we focused on Enterprise SNS and suggested self-disclosure, enjoyment in helping others, perceived organizational support, generativity capacity as antecedent variables of Enterprise SNS usage. In addition, we verified the effect of the mediating role of generativity capacity between Enterprise SNS usage and job performance. For empirically verifying the proposed model, we collected sample data from 225 workers using Enterprise SNS and conducted analysis using a structural equation modeling. We expect that this study provides managers who are interested in introducing enterprise SNS with insights on how to facilitate enterprise SNS usage. Also, this study suggests useful theoretical implications to researchers who are interested in the use of enterprise SNS from the context of knowledge management.

A qualitative analysis on therapeutic factors in group counseling based on family sculpture technique (질석 분석을 통한 가족조각 기법 집단상담의 상담효과 요인)

  • 김수연;심혜숙
    • Journal of Families and Better Life
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    • v.19 no.5
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    • pp.239-258
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    • 2001
  • The purposes of this study are first, to develop the group counseling program based on Satir’s family sculpture technique, second to investigate the therapeutic factors of Satir’s family sculpture in group counseling. To perform this study, 8 session of time limited(3 hours) group counseling were carried out. There were 12 participants in this group. The major findings were as follows: 1) the rank order fro therapeutic factors were university, group cohesiveness, instillation of hope, family reenactment, self-understanding and altruism. 2) through the family sculpture technique, group participants saw their communication patterns. They found out that use communication patterns to hide their low self-esteem. They learned the alternative communication style. 3) the participants developed the sense of self-disclosure, empathy and trust in the group. Self disclosure, empathy and trust facilitated a deeper level of therapeutic group interaction. 4) in observing their group members do their family sculpture, participants found out that every family has some problem that the family conflict is universal thing, 5) the participants had opportunity to share their feelings that were hidden deep inside Intensive emotions following self disclosure led to catharsis, 6) the participants developed a good feeling toward their group and it led to group cohesiveness. 7) through the family sculpture technique, the participants gained a better understanding on their role and position within their families 8) through the family sculpture technique, they gained a better understanding of their family. They found their family members’ psychological positions and unfinished emotional businesses and thus they could restructure their family sculptures. 9) the participants had the opportunity to feel what it is like to become parents themselves, They became to see their parents as individuals. 10) the participants acted out what they wanted to do but could not do in the past. They saw the possibility of change and development in themselves.

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The Effect of Business Strategy on Stock Price Crash Risk

  • RYU, Haeyoung
    • The Journal of Industrial Distribution & Business
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    • v.12 no.3
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    • pp.43-49
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    • 2021
  • Purpose: This study attempted to examine the risk of stock price plunge according to the firm's management strategy. Prospector firms value innovation and have high uncertainties due to rapid growth. There is a possibility of lowering the quality of financial reporting in order to meet market expectations while withstanding the uncertainty of the results. In addition, managers of prospector firms enter into compensation contracts based on stock prices, thus creating an incentive to withhold negative information disclosure to the market. Prospector firms' information opacity and delays in disclosure of negative information are likely to cause a sharp decline in share prices in the future. Research design, data and methodology: This study performed logistic analysis of KOSPI listed firms from 2014 to 2017. The independent variable is the strategic index, and is calculated by considering the six characteristics (R&D investment, efficiency, growth potential, marketing, organizational stability, capital intensity) of the firm. The higher the total score, the more it is a firm that takes a prospector strategy, and the lower the total score, the more it is a firm that pursues a defender strategy. In the case of the dependent variable, a value of 1 was assigned when there was a week that experienced a sharp decline in stock prices, and 0 when it was not. Results: It was found that the more firms adopting the prospector strategy, the higher the risk of a sharp decline in the stock price. This is interpreted as the reason that firms pursuing a prospector strategy do not disclose negative information by being conscious of market investors while carrying out venture projects. In other words, compensation contracts based on uncertainty in the outcome of prospector firms and stock prices increase the opacity of information and are likely to cause a sharp decline in share prices. Conclusions: This study's analysis of the impact of management strategy on the stock price plunge suggests that investors need to consider the strategy that firms take in allocating resources. Firms need to be cautious in examining the impact of a particular strategy on the capital markets and implementing that strategy.

Constructing Housing Management Toward Its Professionalization in Korea

  • Lee, Hyunjeong
    • Architectural research
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    • v.16 no.4
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    • pp.139-147
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    • 2014
  • The purpose of this study is to explore institutional frameworks to professionalize housing management in Korea. In particular, this research reviews the evolution of professional housing management and its institutional measures in a social constructionist perspective. The main method employed in the study is content analysis in which historical pathways in institutionalization of professional housing management are examined and a wide array of indices from secondary data are drawn out in relation to various actors. The findings show that a series of institutional measures were taken from 1970s to secure the professionalization of housing management ranging from introduction of housing management bylaws, placement of licensed housing managers, legal requirements of professionally managed housing estates, compulsory operation of long-term reserve funds, formation of residents' association, mandatory establishment of long-range maintenance planning, to standardization of multifamily housing management bylaws. Since the Multifamily Housing Management Ordinance of 1979 amended in 1980s, many institutional measures have been legally enforced and shaped contemporary practices of professional housing management such as an association for housing management companies, qualification of on-site housing management agents, national licensing examination for housing managers, an organization for licensed housing mangers, mandatory registration of housing management companies, disclosure of monthly housing management fees, and formalization of public assessment of housing management. In spite of the distinctive marks in the professionalization of housing management, more proactive and competitive approaches to the international professionalization need to be considered.