• Management & Information Systems Review
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• v.29 no.1
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• pp.79-96
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• 2010

The purpose of this study is to investigate factors that affect corporate CEOs' tax avoidance, ultimately helping find how to fundamentally prevent the avoidance, establish a tax system that ensures tax payers' compliance and revise tax laws and regulations in a positive way. For the purpose, this researcher surveyed corporate CEOs with a questionnaire that contained many questions of various types, which was developed based on previous studies. Findings of the study can be summarized as follows. Main factors affecting tax avoidance were the application of tax provisions, the ability to understand tax laws and the expectation of tax avoidance. The more corporate CEOs' were influenced by the first and the third factors, the higher their propensity for tax avoidance was. On the contrast, corporate CEOs were lower in propensity for tax avoidance when they were more able to understand tax laws. Regarding the three factors' relative influences, tax avoidance was most affected by the expectation of tax avoidance, followed by the ability to understand tax laws and the application of tax provisions in order. Meanwhile, a multi-regression analysis using the sequential deletion technique showed that tax avoidance were affected by the application of tax provisions and the expectation of tax avoidance and that tax avoidance was most influenced by the application of tax provisions, followed by the expectation of tax avoidance. These findings indicate that the degree of corporate CEOs' tax avoidance may vary depending on social and environmental changes that their business face. Meanwhile, positive factors such as tax-bearing capacity and the procedure of tax calculation and negative factors such as management ethics and tax authorities' regulation are all thought to be not helping prevent tax avoidance.

• Journal of the Korea Convergence Society
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• v.13 no.4
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• pp.233-244
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• 2022

One of the most noteworthy topics in recent corporate management is ESG(Environmental, Social, Governance). Although there are many companies that have declared ESG management, KT has declared full-fledged ESG management in 2021 and is sharing its sustainable management strategy with stakeholders. In addition, KT is strengthening ESG management by issuing ESG bonds for the first time in the domestic ICT industry. At a time when the information technology industry became more important due to COVID-19, this study attempted to examine KT's ESG management goals and strategies by dividing them into environmental, social, and governance areas. KT was aiming to achieve environmental integrity through 'environmental management', 'green competence', 'energy resources', and 'eco-friendly projects' in the environmental field. In addition, in the social field, genuine creating social value was pursued through 'social contribution', 'co-growth', and 'human rights management'. Finally, in the governance area, it was aiming for a transparent corporate management system to pursue economic reliability through 'ethics and compliance' and 'risk management'. In particular, KT was promoting its own ESG management by promoting strategies to solve environmental and social problems using AI and BigData technologies based on the characteristics of a digital platform company. This study aims to derive implications for ESG strategy establishment and ESG management development direction through KT's ESG management case in relation to ESG management, which has emerged as a hot topic.

• Korea Trade Review
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• v.42 no.2
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• pp.369-390
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• 2017

The view of social responsibility activities from the pioneer studies found that most research is mainly limited to the corporate social responsibility activities. The related studies on the individual level are very few. Therefore, it is very necessary to make a clearer and more systematic empirical research for the global companies whose employees are directly involved in the companies' social responsibility activities. In order to find the relationship between variables, we collected data from chinese employee of Korean firms which located in China. The result of empirical test is as follows; First, the social responsibility activities of the individual level have a significant positive effect on the employees' job satisfaction and organization inputs. In other words, social responsibility activities could improve the employee's job satisfaction and organization inputs. Second, innovative organizational culture of South Korean companies has a significant positive effect on the individual level social responsibility activities. Third, transformational leadership of the CEO in South Korean have no effect on personal level social responsibility activities. Fourth, the CEO'S ethical values have great positive effect on personal level of social responsibility activities. Through the analysis we can see, in the process of global corporate implicating social responsibility activities, the CEO'S ethical values are more important than the transformational leadership of the CEO. Finally, in the relationship between the employees' personal ethical values and personal social responsibility activities, the employees' personal ethical values in South Korean companies have great positive effect on the personal level social responsibility activities.

• Journal of Digital Convergence
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• v.14 no.6
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• pp.69-83
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• 2016

This study deals with Corporate Social Responsibility (CSR) that is emerging as an important issue in modern companies. CSR is not a selective problem but essential. The activities should be done beyond the level observed by law, but by the level of taking their responsibilities to society. This study shows the goal of CSR of LG Electronics and many kinds of CSR activities of LG Electronics through LG Electronics case. For this study, data related to CSR and meetings with CSR department were helped to conduct this study. LG Electronics proceeded CSR through the society, environment, economy to pursue Corporate Substantiality Management. Especially companies play on role of global citizen as a variety of international standards. This activity is achieved by participations of members. This LG Electronics activity present implications of many companies that conduct CSR activitiy.

• Journal of Korean Society for Quality Management
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• v.24 no.4
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• pp.168-189
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• 1996

In order for the corporation to get a good image from the customers it should consider several variables, but especially important are corproate ethics and customer satisfaction through quality improvement. Standard multivariate data analysis can be applied to find out the importance of customer satisfaction and corporate ethics as influence factors in the corporate competitive strategy. When applying this Methodology, multivariate normal distributions density function and the identical covariance between groups assumptions have to be satisfied. By using the evaluation result from a small number of specialists in an attempt to decide on the strategical factors that will create a better company image than its competitor, if it chooses to use statistical discriminant analysis method, it would be difficult to satisfy the two assumptions mentioned above. This thesis introduces discriminant analysis method that uses LP/GP effectively which is applicable to this particular situation.

• Journal of Digital Convergence
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• v.20 no.5
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• pp.139-148
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• 2022

The research focuses on the interactional justice of organizational members and supervisors within Chinese organizations. In terms of organizational performance, the focus is on creativity by members, based on the need for innovation today. Furthermore, it verifies the influence of moral leadership on members' innovative behavior and the various effects of trust on members' superiors. This study empirically examined 330 Chinese small practitioners and identified the role of interactional justice in increasing the creative influence of organizational members to date in Chinese small. This study will propose ways to increase the level of creative and reduce the level of procedural justice, and discuss future research directions related to this.

• Korea Trade Review
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• v.42 no.3
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• pp.143-172
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• 2017

Chinese consumers get more interests in the brands which show the consumers with th trust rather than the those which provide consumers with excessive information on brand. Accordingly, this study aimed to find out that the antecedents of brand authenticity such as brand consistency, continuity, individuality, authority, ethics affect the brand aura through brand authenticity and surveyed data from a total 400 Chinese consumers for the analysis. As a result, this article is summarized as followings. First, brand continuity, individuality, authority affected brand authenticity but brand consistency and ethics did not have a direct effect on brand authenticity. Second, brand authenticity had positive effect on brand aura. This study provides information on the antecedents of brand authenticity of Chinese consumers. Further, it will provide meaning suggestion point of the importance of brand authenticity in establishing of brand aura.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.8 no.6
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• pp.475-483
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• 2018

The purpose of this study to understand the vocational education of China and to analyze the developing process of vocational education in China. Recently, the major countries of the world of modern society has its government leaders is how much to foster creativity and the rise and fall depending on whether they really value is determined claims. There are 1327 Tertiary Vocational Colleges, with 10 million students in 2015. Together with 14million secondary vocational education students, China owns the largest scale of vocational education in the world. China has not fully established a modern market. Under the economy, the enterprise was the administrative adjunct of the state, and the enterprise was the social and political production function, and the political ethics prevailed that ethics. Literature review and historial approach were utilized as the methodology for this study. The system of vocational education in China is composed of elementary, secondary, and higher stage. The vocational education in China has been developed flexibly along with the social change while keeping the main philosophy of Chinese socialism. The main factors to bring about the change of vocational education in China is, political and philosophical, economical change.

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.316-330
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• 2019

This study examines the effect of goal orientation (GO) on employee' self-esteem and organizational citizenship behavior (OCB). Also, this paper investigates the mediating effect of employee' self-esteem and the moderating effect of leader's ethical leadership. The results of this study targeted 1,656 employees working at company and public institution were as follows: First, we found that learning goal orientation (LGO) and performance prove goal orientation (PPGO) had a positive impact on employee' self-esteem. But performance avoid goal orientation (PAGO) was not directly related to self-esteem. Second, LGO and PPGO had a positive effect on employee' OCB. But PAGO was not related to OCB. Third, the mediating role of self-esteem in the relationship between GO variables (LGO, PPGO) and OCB was statistically significant. Finally, the interaction term of employee' GO (LGO, PPGO) and leader's ethical leadership was not related to OCB, whereas the positive link between PAGO and OCB was stronger when leader's ethical leadership was high. In particular, this study presented with implications for future research, limitations of this study.

• The Journal of the Convergence on Culture Technology
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• v.5 no.3
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• pp.71-78
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• 2019

The importance of social responsibility such as ethical management and social contribution activities is emphasized for the sustainable growth of companies. Although there is a great deal of research on corporate social responsibility due to the increase in social interest and expectation, most of them have been limited to research on general manufacturing industry. The purpose of this study is to analyze the effect of social responsibility activities on financial performance. In addition, we want to analyze the difference in the financial performance of companies with excellent social responsibility activities announced by the Institute of Economic Justice and others. The analysis period is from 2011 to 2016, and we analyze using the robust regression methodology which is relatively effective in solving the autocorrelation and this dispersion problem. First, it is proved that the higher the KEJI index, the more positive effect on financial performance. In addition, we found that there is a significant difference in the financial performance of companies with excellent social responsibility activities and those with other social responsibility activities. These results will have important implications for establishing a firm's financial strategy and will serve as useful information for the financial industry that is striving for sustainable management.