• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.311-324
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• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제7권5호
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• pp.1058-1076
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• 2013

The WBAN(Wireless Body Area Network) supplies mobile convenience to our medical services. But if we have few effective control variables across this service deployment, the hidden distortions or defects of the system might threaten the lives and rights of the stakeholders. Therefore we need to increase the service credibility, to get WBAN effective. This study proposes a governance mechanism using feasible variables that are currently in use in practices in WBAN environments against medical incidents. Control variables were tested in Seoul National University hospital and related medical industries of South Korea. We assume that WBAN systems would be open based on integrating patients, medical employees and law enforcements to get smart theater operations against medical incidents by implementing proposed MJA(Multilateral Joint Analysis) model. MJA model also contributes to the convergence of computer systems and medical services by demonstrating flexible SOA(Service Oriented Architecture) dashboard of healthcare services with credibility factors in medicine. The important components in MJA model across WBAN, were found to be "Safety, Accuracy and Reliability" in priority order. Factor analysis, correlations and ANOVA were used to evaluate this model and an IT dashboard with a realization of mobile application, was used to support participants' decision-making.

• 한국건설관리학회논문집
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• 제12권2호
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• pp.32-40
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• 2011

1990년대 후반부터 우리나라에 도입된 민간투자사업은 2005년 이후 민간이 정부로부터 임대료를 받아 투자비를 회수하는 방식인 BTL(Build Transfer Lease)방식이 추가되면서 더욱 활성화되고 있다. 현재 민자사업 적용 영역이 더욱 확대되고 규모가 커짐에 따라 SOC시설 외의 다양한 특수시설에 대한 수요가 커질 것으로 예상된다. 그러나 우리나라에는 현재, 민자 사업을 추진해왔던 해외 여러 나라들의 성공 사례만 전해질 뿐 실패 사례에 대해서 고려해본적은 없다. 본 논문은 거버넌스 측면에서 영국의 특수시설 PFI(Private Finance Initiative)사업의 대표적 실패 사례로 알려진 국립물리연구소 문제 분석을 통해 우리나라에게 주는 시사점을 도출하고자 하였고 이 사업을 실패로 이끈 원인으로 기술적 합리성의 부족, 사회적 관계의 미구축, 위험 관리가 효과적으로 이루어지지 않았음을 지적하고 있다. 이러한 문제들을 점검하여 현재 특수 목적 시설 관련 우리나라 민자사업에 주는 시사점을 생각하고 앞으로의 개선 방향을 제시하고자 한다.

• 산업진흥연구
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• 제4권1호
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• pp.79-86
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• 2019

정부가 시민들에게 제공하는 서비스의 질은 현대 사회에서 우려의 대상이다. 전자 정부는 정보 기술의 응용을 통해 정부 운영 및 서비스 제공을 시민과 다른 기관으로 전환시키는 중요한 요소이다. 본 연구는 파키스탄에 특별히 주의를 기울여 개발도상국에 초점을 맞춘 전자 정부의 상태를 연구한다. 맏닥뜨린 어려움과 이점이 확인되었다. 결과는 이들 국가의 전자정부 시스템 구현에 중요하다. 적용된 방법론은 연구 주제와 관련된 문헌의 분석과 종합을 포함하는 2차 연구를 수반한다. 그 결과 파키스탄은 인터넷 사용의 증가와 디지털 플랫폼의 데이터 액세스를 통해 전자 정부 시스템을 구축하는 데 놀라운 단계를 밟았음을 보여준다. 연구 결과에 따르면 전자 정부는 서비스 품질 향상, 서비스 제공 비용 효율성, 부패 방지 및 투명성 제고, 빈곤 퇴치를 위한 기반 제공, 국가의 경제적 안정성 향상, 직접 민주주의. 이 연구는 또한 개발도상국들이 재정적 제약, ICT 인프라 부족, 전자 정부에 대한 문맹, 정치적 합의 조건, 법적 장애, 사회적 및 문화적 제약 등의 형태로 어려움을 겪고 있음을 발견했다. 전자 정부는 정부가 제공하는 정부의 질을 변화시킬 수 있는 능력을 가지고 있으며, 정책 입안자와 구현자는 구현에 방해가 되는 제약 사항을 해결해야한다.

• 한국태양광발전학회지
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• 제6권1호
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• pp.8-20
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• 2020

Nepal has huge potential of hydro and other renewable energy resources including solar energy. However, only 70% of the total population have access to electricity despite the long history of hydropower development in the country. Still more than 37% population in rural areas and around 73% population in Karnali Province, one of the least developed provinces, are living without access to electricity despite taking several initiatives and implementing various policies by government supporting electrification in off-grid rural areas. Government together with donors and private sector has extensively been promoting the off-grid solar photovoltaic (PV) echnology in un-electrified areas to increase electricity access. So far, more than 900,000 households in rural areas of Nepal are getting electricity from stand-alone solar PV systems. However, there are many challenges including financial, technical, institutional, and governance barriers in Nepal. This study based on extensive review of literatures and author's own long working experiences in renewable energy sector in Nepal, shares the best practices and lessons of off-grid solar PV for increasing access to electricity in rural areas of Nepal. This study suggests that flexible financial instruments, financial innovations, bundling of PV systems for concentrating energy loads, adopting standards process, local capacity building, and combination of technology, financing and institutional aspects are a key for enhancing effectiveness of solar PV technology in rural areas of Nepal.

• 기록학연구
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• 제37호
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• pp.3-39
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• 2013

이 논문은 공동체 아카이브가 가장 활발하게 구축되고 있는 영국의 공동체 아카이브 운동의 현 단계를 분석하고 이로부터 국내 공동체 아카이브 발전을 위한 함의를 도출하는데 목적이 있다. 영국의 '독립' 공동체 아카이브는 풀뿌리운동의 일환으로서 공동체 구성원의 아래로부터의 참여, 자율적 통제, 내적 소유권이 요체라 볼 수 있다. 영국은 역사적으로 1960년대에 등장한 공동체 개념으로 시작해 최근 도시재생프로젝트를 거치며 공동체 아카이브가 활성화되는 시기들을 지났다. 최근에는 주류 아카이브 등 공적 영역과의 파트너십에 의해 공동체 아카이브가 거버넌스(협치) 단계에 이르고 있다. 무엇보다 영국형 공동체 아카이브는, 공동체의 내재적 발전의 산물이며 자율적 통제에 기반하여 '그들만의 방식'으로 아카이브를 구축해왔다. 이러한 영국형 공동체 아카이브의 성격은 최근 국내 '마을' 공동체 아카이브 운동과 그 기본적 성격 면에서 많이 닮아 있다. 하지만 영국형 아카이브 모델은, 주류 아카이브에 포획되거나 주도되는 방식이 아니라 공동체 아카이브의 자율성을 기본으로 하면서도 공적 영역의 노하우를 끌어들이며 거버넌스(협치)를 구성하는 방식으로 진화하고 있다. 개방과 협업의 공동체 아카이브 구축을 위한 방법론 모색이 절실한 국내 기록학계에 영국의 최근 변화는 시사하는 바가 크다.

• STI Policy Review
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• 제1권1호
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• pp.43-62
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• 2010

Whatever the country, nanotechnology features as a key priority of most national research and innovation policies. This focus on nanotechnology is due to the promises of this general purpose technology, this new technological wave. As 'one size does not fit all', policies supporting its development cannot just adopt the 'best practices' of the preceding wave. We argue that specific on-going dynamics of nanoscience and technology production justifies the existence of dedicated nanotechnology policies. It also questions the portfolio of instruments mobilized and their balance. In this article, we discuss policies developed for the preceding technological waves and, based on the characteristics of nanosciences and technologies, propose five dimensions of policies to be taken into consideration for their governance at the country and cluster levels.

• Asia pacific journal of information systems
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• 제32권3호
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• pp.461-476
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• 2022

AI is recognized to be a key technology for digital transformation (DT) and the value of AI is considered to determine the future of the company. However, in reality, although managers acknowledge the future value of AI and have plans to introduce it, most are not sure what to expect from AI or how to apply it to their business. This study compares two company cases to demonstrate how an organization has successfully achieved AI led organizational change while another failed. Specifically, by taking institutionalist's view, this study examines how the legitimacy enables and constrains AI led organizational changes in organization's practices, processes, and infrastructure. The results of this study indicate that for the success of AI led organizational changes, the legitimacy plays an important role by reducing the challenges from stakeholders and increasing the institutional momentum to move through the phases of the change.

• 수완나부미
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• 제10권1호
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• pp.7-34
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• 2018

Finding distinguishing characteristics of Southeast Asia has proven to be a significant challenge: by focusing on the encounters which primarily colonial British writers had with the region's state rulers, it becomes possible to recover the early conceptualizations of regional governance. The writings of Henry Yule, Anna Leonowens, Sir George Scott, and Hugh Clifford all document the "orientalist" features of Western discourses because these writers at once were affected by it as they contributed to it. The discourse about royalty and rulers was central to many of the tropes associated with orientalism, but also with 'ornamentalism'. David Cannadine has shown that ornamentalism (in which British conceptualized many imperial practices in relation to their own hierarchical conceptions of society) was as critical a feature of imperial outlook as was orientalism. The need to understand ruling elites was at the heart of the imperialist project. Tracing the ways in which colonizing powers represented the region's ruling elite offers a new avenue for recognizing the affinities of the regional experience. Beyond orientalism, the paper explores questions about the representation and presentation of authority. Understanding the conceptualizations of rulers is connected to the comprehension of social organization-including representations of "traditional society."

• 대한안전경영과학회지
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• 제16권2호
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• pp.121-129
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• 2014

The purpose of this paper is to evaluate the impact of green practice on firm's performances. It focuses on the performance of the firm that already accredited as an excellent green practice firm by the Corporate Governance Service. The regression analysis method was chosen to measure firm performance. This paper also investigate how the performance of green practice are related to some factors such as levels of accredition, R&D cost, and R&D capitalization. This result will give an insight of constructive directions for increasing of firm performance.