Abstract: Although the importance of the environmental management of corporate activities, quantitative research on external analysis and valuation of environmental management is unexplored. Using historical data of environmental conservation costs and environmental emissions, the preceding study proposed and verified the environmental management analysis model considering corporate environmental management stage; progress situation of environmental conservation activities. The previous model focuses on the relationship between environmental investment cost and its effect in GHG emissions. This study reconsiders the environmental conservation costs and environmental emissions, and improves the previous model to suggest the new effective use of environmental accounting information. The result of this study will make more realistic analysis of corporate environmental management based on environmental accounting information.

Abstract: The implemented enterprise information systems cannot keep being used automatically for a long span of time such as more than 10 years without maintenance. Maintenance is indispensable for every system to adapt to changes in business environment and new rules in the operational phase after go-live over the life of the system. Though it is important for every user organization to design the process of the maintenance management, but in fact, studies which are focusing on the maintenance activity in operation phase are scarce. This study grasps the maintenance trends on the investigated large scale custom-built enterprise information system by collecting the maintenance tasks that actually occurred between April, 2009 and March, 2010, classifying the collected maintenance tasks based on two perspectives of “detail of work” and “factor of occurrence”, and sorting out the number and the workload of the maintenance tasks in each classification. In addition, this study identifies the characteristics of the investigated enterprise information system based on the maintenance trends. We also address why maintenance takes place on an ad-hoc basis.

Abstract: From the viewpoint of information security management, there are many countermeasures to the risk that can be assumed. Generally, such countermeasures can be thought of as various activities that prevent risk and preserve information security, and are classified into “physical measures,” “technical measures,” and “human measures.” Among these, the third one is very difficult to accomplish. Although it is often said that countermeasures from the “human behavior viewpoint” can be carried out through “rule observance,” “compliance,” “education/enlightenment,” and so forth, substance of the measures in the list is not clear.

In this study, we will focus on the “deviant behavior” of personnel and conduct questionnaire surveys concerning their perceptions, attitudes, and the organizational climate related to the rules of information security. Furthermore, we will use structural equation modeling to analyze the results of the questionnaire surveys.