• Journal of Convergence for Information Technology
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• v.9 no.12
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• pp.24-29
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• 2019

AIS is one of the most critical systems in any organization. Data quality plays a critical role in a knowledge-based economy. The objective of this study is to identify the most important factors for accounting information quality and their impact on AIS data quality outcomes. This study includes an extensive literature review to identify a set of CSF for data quality. The study uses empirical data to test the research hypothesis and resluts show that the top three most important factors that affect AIS's data quality are toop management commitmentm the nature of the AIS and input controls. The study further uses regression analysis to test the effect of those factors on AIS data quality, finding that there is a significant positive relationship between the perceived performance of the three factors and AIS data quality putcomes. To be develop to AIS data quality further study for CSF's control methodology is necessary.

• Journal of the Korea Convergence Society
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• v.11 no.12
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• pp.233-242
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• 2020

We posit that employee ownership through defined contribution (DC) plans results in managerial entrenchment, and then examine the effect of the enactment of the Pension Protection Act of 2006 on the relation between the employee ownership and firm performance. By conducting Ordinary Least Square regression with the data from Form 5500 over the period of 1999-2014, we find that firms with large employee ownership increase their firm value measured by Tobin's Q after the adoption of the Act. These findings suggest that the adoption of the Act has been effective to mitigate the negative effect of managerial entrenchment by decreasing the employee ownership and reinforcing the fiduciary duty of plan trustees. Given the fact that we test the effects of the diversification rule on employee ownership using firm performance, further research could aim to examine the effects of the rule on employee ownership using stock return or market reaction.

• The Korean Journal of Financial Management
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• v.24 no.4
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• pp.45-73
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• 2007

The empirical results are summarized as follows : First, In relation to effects of ownership structure on firm value, there is the non-linear relationship between major(and foreign) shareholder's holdings and firm value. So the results(the compromise hypothesis) by prior researches(Morck et al. 1988 and so forth) is supported. However Institutional shareholder's holdings do not show the significant results. Second, In relation to effects of outside directors on firm value, equally the results of prior researches(Vafeas 2000, Choi et al. 2004), the higher the ratio of outside directors in the board, the higher firm value. Also there is the non-linear relationship between outside directors ratio and firm value. Furthermore, the higher the possibility of outside directors election in the board, the higher the relationship between ownership structure and firm value. As the economic importance of KOSDAQ is more increase, the researches of KOSDAQ should be more realized.

• Korean Journal of Social Welfare
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• v.57 no.4
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• pp.35-65
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• 2005

The purpose of this study is to examine the Korean social workers' level of social work values and advocacy(attitudes and strategies) and to verify the relations among social work education, social work advocacy and social work values by examining whether social work education influences social work advocacy and social work values, and whether social work values affect social work advocacy. Further, this study wishes to confirm not only the direct effect that social work education has on social work advocacy, but also how social work education indirectly influences social work advocacy through social work values as a mediator. The research of this study was conducted on 242 social workers who have obtained social worker licenses and are currently working in the community centers. As survey tools, this study utilized social work advocacy attitudes, social work advocacy strategies, outcomes of social work education, social work values, self-esteem and locus of control. Collected data were analyzed by using SPSS/PC+ 12.0 for descriptive analysis, Pearson's correlation, reliability analysis, exploratory factor analysis and multiple regression. The research hypothesis was established according to the analysis method of the testing mediation of Baron & Kenny (1986) in order to examine whether social work values intervene between social work education and social work advocacy. The results of the hypothesis test confirm that social work values on the social level serve as a mediator variable.

• Journal of Family Resource Management and Policy Review
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• v.25 no.2
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• pp.41-52
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• 2021

The purpose of this study is to examine how female labor force participation, family policies, and gender equality are related to fertility rate across countries. Multiple measures has been collected from various data sources(such as OECD, UNDP, and WVS) and the panel data set which includes (mostly) OECD countries range from 1990 to 2019 are analyzed. The major findings are as follows. First, based on OECD countries samples, female labor force participation is positively associated with the fertility rate, which implies that women's labor force participation does not lead to a reduction in fertility rate. Second, the length of paternity leave is positively associated with fertility rate whereas the direction is the opposite for the relationship between the length of maternity leave and fertility rate. This is attributed to the possibility that a longer period of maternity leave incurs the a higher opportunity cost of earning income, which leads to a reduced fertility rate. Third, countries with higher gender inequality index tend to have a higher fertility rate. Similarly, countries with higher gender equality value have a lower fertility rate. When the gender equality value is devideed into three sub-categories, education, politics, and employment, the gender equality value in education is the only sub-category which is negatively associated with the fertility rate. This study confirms that female labor force participation may not be a contributing factor in the lowering of fertility rate but instead can be positively associated with the fertility rate. Also, the results show that family policies or gender equality values can be significantly affect fertility rate.

• Journal of The Korean Association For Science Education
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• v.25 no.3
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• pp.327-335
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• 2005

This study investigates student achievement and science-related attitudes on STS hypothetical deductive instruction strategy in the water section of high school chemistry. Two 11th grade co-ed high school classes participated in the study; one control group and one treatment group. After being taught for 10 class periods during the second semester. ANCOVA analysis revealled no significant difference (p>.05) between two groups' achievement tests. However, analysis by ANCOVA did show that the scores for science-related attitudes in the treatment group were significantly higher than those of the control group (p<.05). In particular, the scores of science learning contents and science value about science-related attitude were significantly higher in the treatment group.

• Journal of Digital Convergence
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• v.18 no.1
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• pp.121-127
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• 2020

This study analyzed through GEM-listed companies for verifying the interrelationship between positive and negative impacts on accounting information GEM-listed companies, whether venture firms operate the internal control operation system stably. Hong Kong's GEM listed company is a securities market similar to Korea's KOSDAQ market. To analyzing this study, used regression analysis method through internal control index to evaluate the operation of internal control system and discretionary accruals to evaluate the quality of accounting information. In this study, because profit adjustments used to realize through discretionary accruals, so analyzed using the modified Jones model to check whether the management deliberately transformed the company to realize future profits. In the empirical analysis, the correlation between the internal control index and the discretionary accruals to assess the quality of accounting information was able to find highly correlated. This study can provide useful guidance for evaluating the form and value of profit management of venture firms in the future, also would expect to help understand the financial environment of emerging venture firms.

• Journal of the Korea Convergence Society
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• v.8 no.7
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• pp.273-282
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• 2017

This empirical study is to verify the moderating effects of environmental education on pro-environmental consumers. For this purpose, we used Value-Attitude-Behaviro Model(VAB). In addition, as an environmental education method, the environmental education method using 7 environmental movies by the multimedia with excellent learning effect in order to increase the interest and educational commitment of the learners was utilized. A total of 116 subjects were divided into experimental group and control group, and the experiment was designed based on Pretest-Posttest Control Group Design to grasp the effect of environmental education after conducting environmental education to the experiment group. The results of the analysis showed that environmental education had no effect on environmental values but it had a positive effect on improving the attitude and the pro-environmental behavior. This study proved that the sustainable environmental education could form pro-environmental behavior, even though the environmental sense of values had not been formed in adolescence, and furthermore, the earlier researches had been mainly focused on the effect of the environmental education for the adolescent.

• Journal of Digital Contents Society
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• v.18 no.4
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• pp.681-690
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• 2017

This study is to find the effectiveness of advertising acceptance through NFC advertising and mobile in a cinema environment. The results are as follows. First, personification and participation among interacitivity factors had a positive impact on advertising acceptance. Second, advertising value of NFC advertising had a partially positive impact. Perceived usefulness and ease of use, perceived entertainment, and innovation alos had a positive impact on advertising acceptance. Finally, interactivity, followed by advertising value, had impact on the acceptance of NFC advertising.

• The Journal of the Convergence on Culture Technology
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• v.6 no.4
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• pp.553-558
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• 2020

Data has emerged as a key driver of national, corporate and individual competitiveness as a result of the entry into the data economy. The value of personal information is increasing in various fields such as customized services and social problem solving. MyData refers to a new paradigm in which individuals have the authority to manage and control their information and make active decisions on where to use and scope of personal information. MyData, which is emerging as a big topic in the data economy, is a necessary concept in an era when the value of data is important, and related laws and systems should be prepared.