• Title/Summary/Keyword: World-disclosure

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Image Expression of Disclosure in Le Corbusier's late Architecture (르 꼬르뷔제 후기 건축의 '탈은폐적 이미지 표출')

  • Lee, Seung-Heon
    • Journal of the Regional Association of Architectural Institute of Korea
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    • v.9 no.3
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    • pp.1-8
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    • 2007
  • Heidegger's speculation on "Disclosure" makes it possible to know on image expression fundamentally. "Disclosure" means that the 'earth' and the 'world' are not fixed into one, but harmonize dynamically with each other under continuous mutual tension and mutual support. When they are well-weaved with each other, the two ways are collectively defined as "disclosure Image". In regard to the technique, the study analyzed 'allegory' and 'reactivation'. The former refers to showing image potentially, while the latter means embodying and revealing image apparently. Le Corbusier's late Architecture provides a simultaneous reactivation of various images through continuous cross-weaving rather than being inclined to either the earth or the world.

How can We Live in the Common World? - Individual and Common World-disclosure (우리는 어떻게 공동의 세계에서 살 수 있는가? : 세계 개시의 각자성과 공동성)

  • Seol, Min
    • Journal of Korean Philosophical Society
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    • no.116
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    • pp.79-103
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    • 2017
  • According to Heidegger, the world is disclosed in dependence on Dasein, whose existence is different for each of us. Then it is questioned how the common world can be established in spite of the individual existence of Dasein. After reviewing the preceding researches on this question, I would like to elucidate the individual and common world-disclosure based on Heidegger's lecture in 1928/29. Heidegger, in this lecture, has a vast discussion of the relationship between the common being (Mitsein) and truth. According to him, since truth is essentially communal so that it can not be privatized by individual Dasein, the space of truth encountered by a Dasein is already open to all other Dasein. The fact that the space of truth held by each of Dasein is open to all others implies a common open area that encompasses it. And this common open area is no different to the world. The world is already ontologically disclosed in common, and on the basis of this common world-disclosure, each Dasein discloses its own world according to its life history and situation.

Determinants of Financial Information Disclosure: An Empirical Study in Vietnam's Stock Market

  • PHAM, Thu Thi Bich
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.4
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    • pp.73-81
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    • 2022
  • The focus of the research is to determine the amount of financial information disclosure and the factors that influence it for non-financial enterprises listed on Vietnam's stock exchange. To evaluate the level of financial information disclosure, the study uses a set of disclosure indexes from the world's leading credit rating agency, Standard and Poor's (S&P). It makes some revisions in compliance with regulations for information disclosure on the Vietnam stock market. The study collects data in the form of annual reports for the year 2017-2020 from 350 non-financial firms listed on Vietnam's stock exchange and then uses a multivariate regression model to assess the effects of factors on the amount of financial information disclosure. The findings show that the size of the firm, the size of the board of directors, and foreign ownership all have a positive impact on financial transparency; however, the number of years the company has a negative impact. According to the findings of this study, companies with more total assets, a larger board of directors, and a higher rate of foreign ownership publish more financial information. Still, long-term listed companies on the stock exchange tend to disclose less.

Third-Party Funding as a Panacea for an Amicable Adjudication of International Arbitration Disputes in Nigeria under the Arbitration and Mediation Act 2023

  • Clement Ighodargho OSUYA
    • Journal of Arbitration Studies
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    • v.33 no.3
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    • pp.95-106
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    • 2023
  • This informative piece delves into the intriguing and crucial history of third-party funding in Nigeria and its application in the Arbitration and Mediation Act of 2023. The article analyses the impact of this funding on cross-border transactions while addressing concerns about mandatory disclosure. The absence of remedies or sanctions for non-disclosure is also a matter of concern that warrants thoughtful examination. The article looks closer at the role of courts, tribunals, and arbitral institutions in addressing gaps in the Act. Ultimately, it presents a well-considered set of recommendations for moving forward. Overall, this piece provides a comprehensive and insightful look into the intricate world of third-party funding and its significance within the Nigerian legal system.

A Comparative Study on the Legal Aspect of the Duty of Disclosure in Korean Insurance and English Insurance Laws (우리 상법(보험편)과 영국 해상보험법의 고지의무 법리에 관한 비교 연구)

  • Kim, Sun-Chul;Lee, Kil-Nam
    • International Commerce and Information Review
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    • v.11 no.1
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    • pp.309-331
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    • 2009
  • In 25th April. 2008, the Korea legislature gave advance notice on the Revision Bill of Commercial Law in Insurance Division in partial, one of which is the principle of utmost good faith to be codified in accordance with the effectuation of the Revision Bill enforcement. For this, even though the disclosure duty is not included in the Revision Bill, it should also be discussed in relation to the principle of utmost good faith because it is based upon the principle of utmost good faith and forms a part of utmost good faith. In Marine Insurance industry in Korea, there are the sections and the clauses in relation to the English governing law included in the Policies and the Clauses used in Korea and, also, they still come into effect for the Korea Courts' judgements. So. we, Korea, should carefully pay attention to the trend of English courts' leading case, academic world and insurance industry on the disclosure duty in U.K. This study is thus based upon sections 17 and 18~20 of the Marine Insurance Act 1906 and sections 651, 652 and 655 of Commercial Law in Insurance Division, which appear throughout this work. The objective of this work is to analyse the duty of disclosure on Korean and English Insurance Laws including cases cited in this work, comparing the differences resulted from the analysis of the two countries‘laws and legal cases.

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Environmental Performance, Carbon Emission Disclosure, and Carbon Emission Intensity on Cost of Equity Capital: An Empirical Study in Indonesia

  • MARSELITA, Octa;Lindrianasari, Lindrianasari;ALVIA, Liza;EVANA, Einde
    • The Journal of Industrial Distribution & Business
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    • v.12 no.11
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    • pp.9-16
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    • 2021
  • Purpose: Carbon emissions have now become a major concern around the world, especially for the government and private sector. Unfortunately, in Indonesia, disclosure related to company carbon emissions is still done voluntarily. This research aims to provide empirical evidence on the effect of environmental performance, carbon emission disclosure, and carbon emission intensity on the cost of equity capital. Research design, data, and methodology: This research uses secondary data with a sample consisting of Indonesia companies that are sensitive to the environment and listed on the Indonesia Stock Exchange in 2017-2019. The analytical tool used in this research was multiple regression models. Result: The study found a carbon emission disclosure had a significant positive effect on the cost of equity capital. Carbon emission intensity and company size had a significant negative effect on the cost of equity capital. Meanwhile, environmental performance did not have a significant effect on the cost of equity capital. Conclusion: Therefore, the results of this research are expected to provide feedback to the company's stakeholders that environmental performance and carbon emissions are some of the points seen by investors in making investment decisions.

Anonymizing Graphs Against Weight-based Attacks with Community Preservation

  • Li, Yidong;Shen, Hong
    • Journal of Computing Science and Engineering
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    • v.5 no.3
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    • pp.197-209
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    • 2011
  • The increasing popularity of graph data, such as social and online communities, has initiated a prolific research area in knowledge discovery and data mining. As more real-world graphs are released publicly, there is growing concern about privacy breaching for the entities involved. An adversary may reveal identities of individuals in a published graph, with the topological structure and/or basic graph properties as background knowledge. Many previous studies addressing such attacks as identity disclosure, however, concentrate on preserving privacy in simple graph data only. In this paper, we consider the identity disclosure problem in weighted graphs. The motivation is that, a weighted graph can introduce much more unique information than its simple version, which makes the disclosure easier. We first formalize a general anonymization model to deal with weight-based attacks. Then two concrete attacks are discussed based on weight properties of a graph, including the sum and the set of adjacent weights for each vertex. We also propose a complete solution for the weight anonymization problem to prevent a graph from both attacks. In addition, we also investigate the impact of the proposed methods on community detection, a very popular application in the graph mining field. Our approaches are efficient and practical, and have been validated by extensive experiments on both synthetic and real-world datasets.

Intellectual Capital Measurement and Disclosure : A New 'Paradigm' in Financial Reporting

  • Bhasin, Madan Lal
    • The Journal of Economics, Marketing and Management
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    • v.4 no.4
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    • pp.1-16
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    • 2016
  • In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

The Current Status and Problems of Open Government Data on the Construction Sector and Its Improvement Plan (건설산업 공공데이터 개방의 현황과 과제)

  • Kim, Sung-Hwan;Choi, Seok-In;Yoo, Wi-Sung
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2022.11a
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    • pp.219-220
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    • 2022
  • In order to meet the trend, construction public data are already disclosing not only data generated at the construction site but also various data ranging from inspection reports and public construction contracts through multiple portals. However, unlike the excellence of the open performance evaluated by the number of data, it is difficult to evaluate the specific level of disclosure because there is no case of analyzing the quality, ease of use, and possibility of further opening of the public construction data set. On the other hand, performance measurement is already performed using an internationally agreed evaluation method in different fields such as real estate, population, and environment. So it is essential to analyze the current status of public data openings in the construction field and to derive improvement tasks. Therefore, this study conducted a survey of researchers with the highest system utilization targeting representative public data open systems in the construction field, such as E-AIS(세움터) and KISCON. To ensure fairness and increase comparability, the questionnaire was composed using evaluation items on implementing public data conducted annually by the World Wide Web Foundation, an international non-profit organization. With these responses, we investigated the status of public data disclosure and opinions on data quality and derived tasks to improve public data disclosure in construction through the analysis of the results.

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