• The Journal of Asian Finance, Economics and Business
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• 제6권3호
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• pp.91-101
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• 2019

This paper finds some stylized facts about executive pay in South Korea. Using aggregate data of the listed companies since 2002, we find that 1) the director's remuneration has risen faster than the employee compensation, thus, the pay ratio of executive and employee has escalated from 3.0 to 4.5; 2) the executive compensation for large business group fluctuates more widely than that for small and medium enterprises does, hence the pay ratio for large firms changes widely too; 3) the median pay ratio has not grown monotonically but it rather rises to remain still around year 2011, which is accounted for mostly by small and medium enterprises. New information on executive compensation by compulsory disclosure starting from 2013 made further analysis of CEO compensation attainable. Based on the conventional regression analysis for 2013-2017, we find that 1) the elasticity of CEO pay with respect to firm value is about 0.18; 2) the volatility of stock return is negatively related to CEO pay; 3) contemporaneous stock return is positively associated with the pay; 4) there is insufficient evidence that large business groups pay their CEOs more than small and medium enterprises do. These results are robust under various model specifications.

• 경영과정보연구
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• 제38권4호
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• pp.25-39
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• 2019

본 연구는 의료기관의 회계정보공시 자료 즉, 재무상태표와 손익계산서를 활용하여 의료기관의 재무비율을 통한 안정성비율, 수익성비율, 성장성비율, 활동성비율을 분석함으로서 병원의 수익성지표에 영향을 미치는 요인과 재무비율 특성을 분석하고자 하였다. 주요 목표는 의료기관의 회계정보공시 자료의 2016년과 2017년도 재무제표를 분석하며 의료기관의 설립형태 및 종별, 규모별의 일반적 특성 및 재무비율의 평균 차이 분석을 실시, 재무지표에 대한 평균값을 통해 의료기관의 재무적 특성을 파악하였다. 재무비율을 통한 안정성비율, 수익성비율, 성장성비율, 활동성비율의 평균 비교 분석 및 재무적 특성을 파악하였다. 또한 개정된 의료회계기준규칙에 의한 의료기관의 회계정보공시 자료를 활용하여 의료기관의 의료수익의료이익률, 총자산의료이익률, 의료수익순이익률, 총자산순이익률에 대해 회귀분석을 하였다. 주요결과를 보면 회계정보공시 자료에는 첫째, 재무상태표 통한 총자산, 총부채, 자본총계의 변화를 통한 병원의 규모 및 부채의 규모는 증가 추세이며 자본총계의 규모가 상대적으로 감소되었으며 또한 경영성과가 악화되는 경향을 보이고 있다. 둘째, 손익계산서에서 평균 의료수익의 증가는 미비한 편이며, 평균 당기순이익은 감소하는 편이다. 이에 의료기관은 의료 활동을 통한 이익 창출의 어려움을 확인할 수 있었다. 또한 의료기관의 종별에 따라 상급종합병원과 종합병원의 부채비율, 안정성비율, 수익성 비율의 차이가 컸으며, 설립형태에 따라서 국공립병원, 학교법인병원, 의료법인·재단법인병원의 평균 재무비율의 차이를 확인할 수 있었다. 병원경영의 수익성지표에 미치는 영향을 파악하여 병원의 의료수익순이익률과 총자산순이익률의 경영 성과 개선을 위한 노력이 필요하다.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2015년도 추계학술대회
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• pp.275-277
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• 2015

본 연구는 명함 제작할 때 인쇄 기획사 컴퓨터에 명함신청 정보가 파일로 저장되어 있어 개인 정보 유출의 위험성이 항상 존재한다. 명함신청 파일에 들어가는 조직정보, 이름, 휴대폰번호, 이메일 주소 등의 정보는 암호화 되어 있지 않아 쉽게 접근이 가능하다. 이 연구에서는 명함신청의 프로세스를 자동화 하여 명함신청 파일에 들어가는 정보를 암호화 하고 명함 신청 프로세스를 간소화 하여 담당자의 업무를 최소화 하고 인쇄소와 직접적으로 연계하여 명함 인쇄 완료 후에 인쇄 파일을 자동으로 삭제하는 방법을 연구 한다.

• 유통과학연구
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• 제20권9호
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• pp.73-81
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• 2022

Purpose: This study aimed to examine whether key audit matters (KAMs) readability influences investor reaction. Research design, data, and methodology: The signaling theory was applied to explain the behavior of investors when they receive useful information for their decisions. Data were collected from 1,866 firm-year observations from Thai listed companies in both the Stock Exchange of Thailand (SET) and the Market for Alternative Investment (MAI) for the fiscal years of 2016-2019. The study was based on secondary data, which were collected from the SET Market Analysis and Reporting Tool (SETSMART) database and the Stock Exchange of Thailand's website (www.set.or.th). A statistical regression method was used with panel data analysis to evaluate possible associations between KAMs readability and investor reaction. The study relied on popular readability measures (Fog Index). Moreover, investor reaction was measured by absolute cumulative abnormal return and abnormal trading volume. Results: It was found that the KAMs readability has positive significance on both absolute cumulative abnormal return and abnormal trading volume. Conclusion: This study showed a significant contribution to the implication of KAMs in an emerging economy. The results reveal that more readable KAMs disclosure distributed new insights and useful information to investors and led to reducing the information gap between auditors and investors.

• Asian Pacific Journal of Cancer Prevention
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• 제15권15호
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• pp.6205-6210
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• 2014

Background: The aim of this study was to investigate Iranian cancer patient perceptions of their prognosis, factors that influence perceptions of prognosis and the effect this has on patient level of hope. Materials and Methods: Iranian cancer patients (n=200) completed self-report measures of their perceptions of their prognosis and level of hope, in order to assess the relationship between the two and identify factors predictive of perceptions by multiple linear regression analysis. Results: Cancer patients perceived of their prognosis positively (mean 11.4 out of 15), believed their disease to be curable, and reported high levels of hope (mean 40.4 out of 48.0). Multiple linear regression analyses demonstrated that participants who were younger, perceived they had greater family support, and had higher levels of hope reported more positive perceptions of their cancer prognosis. Conclusions: Positive perceptions of prognosis and its positive correlation with hope in Iranian cancer patients highlights the importance of cultural issues in the disclosure of cancer related information.

• 정보보호학회논문지
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• 제26권2호
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• pp.415-423
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• 2016

스마트그리드 시스템은 전력공급자와 소비자간 실시간 정보 교환이 가능함으로써 많은 편리성을 가져다 준다. 그러나 사용자의 개인정보 노출에 대한 위험성은 항시 존재한다. 스마트그리드 환경의 특성에 따라, 기존과 같이 개인정보의 라이프사이클에 따른 개인정보 노출의 위협 뿐만 아니라 에너지 소비 패턴 분석 등에 따른 다양한 정보도 함께 노출될 우려가 크다. 본 논문에서는 현행 스마트그리드의 개인정보보호 관련 법제를 분석하고, 이에 대한 개선안을 제시하고자 한다.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.51-58
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• 2020

The study aims to investigate the relationship between hedging with derivatives and subsequent firm-level stock price crash risk. Our sample consists of KOSPI- and KOSDAQ-listed companies from 2004 to 2014. The total firm-year observation is 4,886. We find that hedging with derivatives is related to greater possibilities of crash risk. The results suggest that the complexity of economic and financial reporting for derivatives may aggravate the company's information opacity, ultimately increasing the crash risk. We contribute to the growing body of literature on hedging with derivatives. Academics and practitioners have debated on whether or not hedging enhances transparency or rather makes the information environment more opaque. Theoretical research on the role of corporate hedging on information environment shows that hedging enhances earnings informativeness. Meanwhile, pieces of anecdotal and empirical evidence show that the economic and financial reporting complexity of derivatives can harm information transparency. Our results shed light on the question of whether and how hedging with derivatives affects information environment by examining the relationship between hedging with derivatives and crash risk. Furthermore, our findings provide useful insights for policymakers and practitioners. Specifically, our results raise a need for a more transparent disclosure on corporate hedging activities with derivatives.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제15권1호
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• pp.323-342
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• 2021

Personal health records (PHRs) is an electronic medical system that enables patients to acquire, manage and share their health data. Nevertheless, data confidentiality and user privacy in PHRs have not been handled completely. As a fine-grained access control over health data, ciphertext-policy attribute-based encryption (CP-ABE) has an ability to guarantee data confidentiality. However, existing CP-ABE solutions for PHRs are facing some new challenges in access control, such as policy privacy disclosure and dynamic policy update. In terms of addressing these problems, we propose a privacy protection and dynamic share system (PPADS) based on CP-ABE for PHRs, which supports full policy hiding and flexible access control. In the system, attribute information of access policy is fully hidden by attribute bloom filter. Moreover, data user produces a transforming key for the PHRs Cloud to change access policy dynamically. Furthermore, relied on security analysis, PPADS is selectively secure under standard model. Finally, the performance comparisons and simulation results demonstrate that PPADS is suitable for PHRs.

• 지역사회간호학회지
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• 제28권2호
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• pp.182-195
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• 2017

Purpose: This study explores school nurses' emergency care experiences and their needs for systemic institutional support. Methods: Data were collected in 2016 from the interviews with five focus groups comprising thirty school nurses. Qualitative content analysis was then performed using the collected data. Results: The study found that school nurses were vulnerable to over-reaction in uncertain situations as the school's sole health service provider. The study's findings are divided into ten categories. 1) Major obstacles to overcome as the sole health service provider, 2) Assessing an uncertain situation and making appropriate decisions, 3) Providing limited first aid while maintaining control over the situation, 4) Referring or transferring a student to a hospital that creates tensions and raises cost, 5) Becoming an advocate for information disclosure and treatment, 6) Ensuring follow-up actions and proper transfer of responsibility, 7) Making preparations for future emergency, 8) Responding to conflicts arising from over-reaction as a safeguard and professional expertise, 9) Need for the development of standardized manual for school emergency care, 10) Need for practical case-based training. Conclusion: The findings of this study should contribute to the development of the programs aimed at improving school emergency care and the professional competence of school nurse.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제18권6호
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• pp.1462-1477
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• 2024

With the evolving complexity of connected vehicle features, the volume and diversity of data generated during driving continue to escalate. Enabling data sharing among interconnected vehicles holds promise for improving users' driving experiences and alleviating traffic congestion. Yet, the unintentional disclosure of users' private information through data sharing poses a risk, potentially compromising the interests of vehicle users and, in certain cases, endangering driving safety. Federated learning (FL) is a newly emerged distributed machine learning paradigm, which is expected to play a prominent role for privacy-preserving learning in autonomous vehicles. While FL holds significant potential to enhance the architecture of the Internet of Vehicles (IoV), the dynamic mobility of vehicles poses a considerable challenge to integrating FL with vehicular networks. In this paper, a novel clustered FL framework is proposed which is efficient for reducing communication and protecting data privacy. By assessing the similarity among feature vectors, vehicles are categorized into distinct clusters. An optimal vehicle is elected as the cluster head, which enhances the efficiency of personalized data processing and model training while reducing communication overhead. Simultaneously, the Local Differential Privacy (LDP) mechanism is incorporated during local training to safeguard vehicle privacy. The simulation results obtained from the 20newsgroups dataset and the MNIST dataset validate the effectiveness of the proposed scheme, indicating that the proposed scheme can ensure data privacy effectively while reducing communication overhead.