• Journal of Digital Convergence
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• v.16 no.11
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• pp.201-209
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• 2018

This study seeks to examine the effect of customer orientation on customer loyalty and employee loyalty mediated by two dimensions of corporate social responsibility (CSR), discretionary and ethical dimensions. This study examined the effects of customer orientation on discretionary responsibility and ethical responsibility. Additionally, it examined the effect of discretionary responsibility and ethical responsibility on customer loyalty and organizational loyalty. In order to verify the hypothesis, we surveyed the employees of large companies and analyzed 239 valid data. First, customer orientation has a significant positive impact on discretionary responsibility. Second, customer orientation has a significant positive impact on ethical responsibility. Third, discretionary responsibility has a significant positive impact on customer loyalty. Fourth, discretionary responsibility has a significant positive impact on organizational loyalty. However, ethical responsibility does not predict customer loyalty and organizational loyalty. Theoretical and practical implications of the results of this study, limitations and directions for future research are discussed.

• The Journal of the Korea Contents Association
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• v.20 no.1
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• pp.403-416
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• 2020

Unlike in the past, the environment related to CSR activities of financial services companies changed, such as lower interest rates, easier access to knowledge and the environment for risk management of financial services companies changed, including global economic instability, increased regulations, and exposure of new technologies associated with operating methods. This study examined the effects of CSR activities and risk management on sustainability and mediating effects of corporate image among financial service companies. The result of the study are as follows. First, the CSR's legal responsibilities, management in disaster risk and strategic risks of financial service enterprise have positive effect on sustainability, however, the management of CSR's ethical responsibilities, discretionary responsibilities, operational and financial risks have shown to have negative effect Second, CSR's legal responsibilities, discretionary responsibilities and the management of disaster risks act as mediating role between corporate image and sustainability. As a result, when financial service enterprises concentrate on managing CSR's Legal responsibilities and disaster risks, it was found that the corporate image improves and enhancement of sustainability.

• Journal of Digital Convergence
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• v.15 no.12
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• pp.213-219
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• 2017

In recent years, the definition of corporate governance is a stakeholder-oriented corporate governance that can meet the needs of sustainability management and corporate social responsibility. The purpose of this study is to empirically analyze the effect of corporate governance on employees and creditors corporate governance on earnings management by using regression analysis. The results show that the corporate governance of employees and creditors plays a role in reducing the simultaneous profit management of discretionary accruals, which is the accrual of asset impairment loss, which is the accrual of negative I could confirm. The results of the empirical analysis show that stakeholder-centered corporate governance can play a role in controlling managers' behavior and market. In addition, the results of this study suggest that the responsibility of stakeholders as corporate governance is important for sustainable management of modern corporations where corporate social responsibility is important.

• KDI Journal of Economic Policy
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• v.19 no.2
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• pp.3-71
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• 1997

물가안정을 위해 중앙은행제도를 근본적으로 개혁하려는 움직임이 90년대 들어 전세계적으로 번져가고 있다. 이같은 움직임은 전후 50년간 통화정책을 통하여 성장과 완전고용, 대외균형, 물가안정 등 복수목표를 동시에 달성하려던 정책운영방식에 대한 반성으로부터 출발하고 있다. 따라서 제도개혁은, 통화정책 목표의 우선순위를 정비함으로써 정책목표를 물가안정으로 일원화하고 동시에 중앙은행의 독립과 책임을 강화하는 형태를 취하고 있다. 본고에서는, 최근 이같은 선진국 중앙은행제도 개혁의 개념적 기초가 된 재량적 통화정책의 인플레성향이론을 개관하고 대안으로 제시되고 있는 위임방식, 성과급 계약제, 성가(reputation)메커니즘 등을 요약하였다. 또 선진제국이, 특히 뉴질랜드가 도입하고 있는 '인플레 타깃팅제도'의 내용을 이론적 모형에 비추어 해석함으로써 현재 진행중인 우리나라 중앙은행제도 개혁방향에 대한 시사점을 얻고자 하였다.

• Korean Architects
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• s.636
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• pp.24-27
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• 2022

월간 <건축사>가 지난 3월 21일 함인선 광주광역시 총괄건축가를 만났다. 그는 인터뷰를 통해 의무가입 시대를 맞아 건축사 윤리 확립을 위한 윤리강령 제정, 신뢰 기반의 공공건축 설계공모 심사 도입 및 건축 인허가 제도에 대한 평소 생각을 전했다. 또 건축계가 의무가입 건축사법 시행과 새 정부 출범 등 변화의 시기를 겪는 상황에서 좋은 건축을 위해서는 건축사에 대한 사회적 신뢰를 더욱 두텁게 해야 한다는 뜻을 전했으며, 공공건축 설계공모에 대해선 명목적 공정성에 집착하기보다 심사위원 재량을 강화하고 문제가 생길 경우 책임을 확실히 묻는 '신뢰 기반 심사제도' 도입 필요성을 강조했다. 또한 현행 건축심의 관련 건축물의 성능과 디자인에 관련된 사항은 건축사 재량에 맡기고 공공성에 대한 것을 심의 대상으로 삼는 방향으로 제도가 개선돼야 한다는 생각도 밝혔다. 함인선 총괄건축가의 저서로는 '구조의 구조', '정의와 비용 그리고 도시와 건축', '건물이 무너지는 21가지 이유' 등이 있다.

• 한국정보교육학회:학술대회논문집
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• 2004.01a
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• pp.74-82
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• 2004

컴퓨터 소양 교육은 학교가 안게 된 하나의 새로운 과제가 되었다. 이러한 컴퓨터 소양 교육은 그 교과 내용 자체의 특수성으로 인하여 학습자간의 준비도의 편차가 심하다. 준비도 격차가 큰 학습 내용에 대한 교사와 학습자의 부담감을 줄이기 위해 동료 교수법을 적용해 보았다. 동료 교수법이란 선행 학습자가 후행 학습자를 도와주고, 후행 학습자 역시 선수 학습자를 조력하는 역할을 하는 방법이다. 동료 교수 학습의 기본적인 과정은 '짝 정하기', '역할 정하기', '과제 제시 및 수행', '역할 바꾸기', '피드백'의 순이다. 동료 교수에 적합한 단원을 선정하여 학교재량활동 시간에 지도함으로써 컴퓨터 소양 능력 이외에도 사회성과 책임감, 의사 소통능력, 목표 의식 등에 전반적인 향상이 있을 것으로 기대한다.

• Journal of Digital Convergence
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• v.15 no.1
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• pp.77-84
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• 2017

This study investigates the association between financial reporting strategy and the directors' and officers' liability insurance. Since D&O insurance protects officers and directors against the risks of shareholder litigation, it is possible that, because of moral hazard, managers will be more willing to participate in opportunistic financial reporting such as earnings manipulation when they are covered by a generous D&O insurance policy. This paper examines the association between D&O insurance and financial reporting, specifically whether the purchase of D&O insurance affects earnings manipulation. On the other side, the firms engage earnings management are willing to purchase D&O insurance, this study tests whether earnings manipulation affects D&O purchases using listed firms in Korean stock market from 2006 to 2008. This paper finds that firms with higher discretionary accruals are less likely to purchase D&O insurance implies that managers who are participating in earnings manipulation are not willing to purchase D&O insurance. The relation between discretionary accruals and D&O is significantly negative which indicate D&O insurance purchase does not trigger earnings manipulation rather it alleviates opportunistic reporting behavior.

• International Area Studies Review
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• v.21 no.4
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• pp.247-268
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• 2017

This paper analyzes for companies of 2011~2014 the effects of corporate social responsibility on audit efficiency. Using KEJI Index and its individual components which is published by Citizens' Coalition for Economic Justice Institute, this paper analyzes their effects on audit efficiency of audit fees and audit hours. The results of analyses are as followings. First, corporate social responsibility(CSR) composite index did not show any significant relationship between audit fees and audit hours. However, for analyses of the effects of CSR individual components on audit efficiency, variable such as CSR fairness(CSR2), CSR social contribution(CSR3), CSR environmental protection activity(CSR5) have the negative effects on the audit fees and audit time. and CSR customer protection(CSR4), CSR employee satisfaction(CSR6) have the positive effects on the audit fees and audit time. Results suggest that independent auditors may reduce audit risks associated with possible misrepresentation of financial statements for companies with high scores of CSR fairness (CSR2), CSR social contribution(CSR3), and CSR environmental protection activity(CSR5). Also, financial statement auditors may perceive surge of discretionary expenses, and set audit risk high for companies with CSR customer protection(CSR4), and CSR employee satisfaction(CSR6). Together, KEJI Index and its individual components appear to have differential effects on audit efficiency.

• Journal of Environmental Policy
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• v.11 no.1
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• pp.49-74
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• 2012

In this paper, we have investigated how various companies have tackled the concept of materiality, and reviewed the effect of materiality determination on business strategy and decision making in sustainability reporting. To achieve this, we gather and utilize various guidelines and company's practice cases. Results from the analyses of four case studies provide that most companies conducted a detailed systematic materiality analysis as strategic planning process but held differing approaches. Therefore, successful methodology to determine materiality will need to address common issues and challenges, and set up a new concept in the context of sustainability reporting.

• The Korean Society of Law and Medicine
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• v.19 no.2
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• pp.41-72
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• 2018

In the division of labor (or teamwork) in medicine, the responsibility of medical and nursing staff should be separated or distributed to justify negligent criminal offenses. The present work refers to the standards by which the due diligence and responsibility of the individual persons are to be determined and delimited. In this context, it has been proven that objective theory as a measure of due diligence is appropriate. From a moral point of view, when assessing due diligence, it makes sense to impose greater individual or higher performance demands on the perpetrator, but law and order require that due diligence should result from socially relevant human behavior. To give objective measure of negligence and to provide the highest level of personal responsibility, so that man can not be burdened too much responsibility and it is accordingly with an equality theorem. Afterwards some points are presented, which should be considered in a concrete fact in the determination of the medical negligence. Medical action has specific characteristics such as professionalism, discretionary and exclusive, unbalance of information. These characteristics distinguish medical actions from general negligence. The general level of knowledge, the urgency, working condition and working environment of the medical facility, duration of the professional practice, assessment of the medical activity are crucial in this context. As a standard of delineation of due diligence, I have used the permitted risk and the principle of trust. In the horizontal division of labor, the principle of trust applies. The principle of trust applies in principle in cases of division of labor interaction, when doctors in the same hospital exercise their own specific occupational field or everyone works in another hospital. However, this is not true for every case. In the vertical division of labor, the principle of trust does not apply and the senior physician can not trust the assistant doctors. In this case, the principle of trust is converted into a duty of supervision for assistant doctors by the senior physician. This supervision requirement could be used as a random check.