• Title/Summary/Keyword: 정보자본주의

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A study on the effect of accounting information on dividend policy by measuring corporate conservatism (From the perspective of the internal accounting management system) (기업보수주의 측정으로 회계정보가 배당정책에 미치는 연구 (내부회계 관리제도 관점에서))

  • Lee, Soon Mi;You, Yen Yoo
    • Journal of Digital Convergence
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    • v.19 no.8
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    • pp.141-149
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    • 2021
  • This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

A Political Economy of Star Power (스타권력의 정치경제학적 분석)

  • Kim, Seung-Soo
    • Korean journal of communication and information
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    • v.62
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    • pp.119-139
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    • 2013
  • Star is riddled with myth while they form the star power and support advertisers for profit realization. Their influence on society and audiences grows day by day. In particular, advertisers depend on star power when they sell their products. This article analyzed the nature of the star power dominating media resources and offering the distorted picture of consumer culture. I take a political economic view of consumer capitalism and star. The article shows how stars contribute to the accumulation of capital and defense of class relations in the consumer culture.

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The Effects of Positive Psychological Capital on Organizational Commitment and Job Satisfaction - The Mediating Role of Positive Emotion - (중국인 근로자의 긍정심리자본이 조직몰입과 직무만족에 미치는 영향 - 긍정적 정서의 매개효과 -)

  • Choi, Su-Heyong;Kang, Hee-Kyung
    • Management & Information Systems Review
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    • v.34 no.5
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    • pp.233-249
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    • 2015
  • The role of positive psychological capital of an organizational member on organization effectiveness has received serious attention from researchers. However, the previous research has focused mainly on the direct effect of positive psychological capital on organization effectiveness, not paying enough attention on a mediating or a moderating role in their relationship. The purpose of this study is to finding out relationship between employees' positive psychological capital and job satisfaction, organizational commitment and the mediating role of positive emotion. Based on advanced literature, we regard positive psychological capital as four factors, self-efficacy, hope, optimism and resilience. We tested the proposed relationships using date from 350 employees in Chinese firms. The main finding are as follows: First, self-efficacy, hope, optimism, resilience has a significant positive effect on organizational commitment, job satisfaction and positive emotion. Secondly, self-efficacy, hope, optimism, resilience influence directly and indirectly on organizational commitment, job satisfaction. Positive affect plays a mediating role between variables.

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A Study on the Influence of Positive Psychological Capital on the Organizational Identification and the Loafing Behaviors with Job Satisfaction as a Mediator (긍정심리자본이 직무만족을 매개로 조직동일시와 태만행동에 미치는 영향에 관한 연구)

  • Han, Na-Young
    • Journal of Korea Society of Industrial Information Systems
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    • v.22 no.2
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    • pp.107-122
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    • 2017
  • This Study is to Analyze the Positive Psychological Capital(self-efficacy, optimism, hope, resilience) on the Organizational Identification and the Loafing Behaviors with Job Satisfaction as a Mediator. By doing this, it is also to Comprehensively Understand how Positive Psychological Capital Affects the Organizational Identification and the Loafing Behaviors. An Empirical Analysis has been Conducted through the Covariance Structural Equation Model Targeting the Financial Industry in Busan. The Results of this Empirical Analysis are as Follows. Firstly, Self-Efficacy, Optimism, hope, and Resilience Among the Positive Psychological Capitals are Found to have a Positive(+) Significant Effect on Job Satisfaction, of Which hope is Found to have the Greatest Effect on it. On the other Hand, Optimism is Found not to have a Significant Effect on Job Satisfaction. Secondly, job Satisfaction is Found to have a Positive(+) Significant on the Organizational Identification. Thirdly, job Satisfaction is found to have a negative(-) significant on the loafing behaviors. Fourthly, the results of investigating the mediating effect of job satisfaction in the relation of positive psychological capital, organizational identification, and loafing behaviors show that all have a mediating effect except for the mediating effect of job satisfaction in the relation of hope and loafing behaviors. Finally, the summary, suggestions, limit, and the direction for future researches are presented.

Effect of lifelong education center service quality on psychological well-being through positive psychological capital

  • Lee, Sin-Bok;Park, Chanuk
    • Journal of the Korea Society of Computer and Information
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    • v.27 no.5
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    • pp.139-148
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    • 2022
  • The lifelong education center is an educational system that provides adults with learning from cradle to tomb to people, and it is difficult to provide smooth educational services due to the period of COVID-19. Through this, the purpose of this study is to investigate how the service quality of lifelong education centers affects psychological well-being through positive psychological capital based on previous studies on service quality, positive psychological capital, and psychological well-being. This study distributed and collected questionnaires from November 1st to November 14th, 2021, targeting 212 students attending the lifelong education center. As a result of hypothesis verification, first, it was found that the service quality had no effect on self-efficacy, but all of them had an significant effect on hope. Second, it was found that the assurance and responsiveness had a positive effect on resiliency, and it was found that responsiveness had a positive effect on optimism. Finally, hope, resilience, and optimism were found to have a significant effect on psychological well-being. Through the results of this study, it is expected that it can be used as data for the policy direction to provide better quality lifelong education center services to lifelong education center learners.

The effects of dental hygiene students' positive psychological capital on communication skills and interpersonal skills (치위생(학)과 학생들의 긍정심리자본이 의사소통능력과 대인관계능력에 미치는 영향)

  • Park, Jung-hyun;Jang, Kyeung-Ae;Cho, Mi-Sook
    • Journal of Convergence for Information Technology
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    • v.10 no.6
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    • pp.193-199
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    • 2020
  • The aim of this survey has been to investigate the effects of positive psychological capital of students from some universities in Busan and Ulsan on communication skills and interpersonal skills. As a result of the relationship with the main variables, there was a significant positive correlation between sub-factors of positive psychological capital and each ability. Hope(p<0.01) and Resiliency(p<0.05) among the effects of positive psychological capital on communication skills were statistically significant, and, in case of those on interpersonal skills, Resiliency(p<0.001), Efficacy(p<0.05), and Hope(p<0.05) were statistically significant. Therefore, it is necessary to develop and apply an intervention program that can establish the importance of positive psychological capital and strengthen positive psychological capital in order to improve students' communication and interpersonal skills.

A Quantitative Study on Growth of Social Enterprise in Korea - Focused on Financial Performance during 2007~2010 - (사회적기업의 성장에 관한 양적 분석 - 2007~2010년 경제적 성과를 중심으로 -)

  • Kwag, Seon-Hwa
    • Management & Information Systems Review
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    • v.32 no.1
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    • pp.289-309
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    • 2013
  • Social enterprise has moved from periphery to take center stage. Social enterprises are a truly global phenomenon and associated with solving social problems with business approaches. While the numbers of social enterprises have grown and their impact is likely to continue to do so, it would be dangerous to assume that the revolutionary momentum will automatically continue, because social enterprise faced sustainability challenges. This study collected the data from directory of Korean Social Enterprise to conduct a quantitative research on the growth of social enterprise in South Korea. This study conducted longitudinal analysis of 491 social enterprise certified between 2007 and 2010, of economic performance with financial index and social impact with employment structure. Though global financial crisis, Korean social enterprises show that there is a considerable increase in all of quantitative and qualitative aspects. Korean social enterprises have provided meaningful work to those normally excluded from the labour market and tried to raise their life of working. In the future, Korean social enterprises should find a way to balance social and financial performance and ensure the sustainability of the business.

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A Study on the Design of a Pecuniary Recompense System through System Dynamics Concept (SYSTEM DYNAMICS 개념을 통한 임금체계 설계에 관한 연구)

  • 박상현;김상욱
    • Proceedings of the Korea Society for Industrial Systems Conference
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    • 1999.05a
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    • pp.36-44
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    • 1999
  • 임금이란 사용자의 입장에서는 비용으로, 근로자의 입장에서는 생활의 원천이 되는 소득으로 자본주의 경제에 있어서 기업측과 근로자측은 임금을 둘러싸고 상반된 이해관계에 놓이게 된다. 그러한 사정은 노사갈등의 직접적인 원인이 될 수 있으므로 근로자의 욕구를 충족시키면서 기업의 이익을 보장할 수 있는 합리적인 임금관리가 요청된다. 본 논문에서는 임금과 관련된 주요 변수들을 시스템 다이나믹스 개념 측면에서 분석하여 문제발생의 원인과 해결방법을 모색하고 이를 단순화된 상황속에서 가상 시뮬레이션을 해 봄으로써 이상적인 임금체계 설계의 방향을 제시 해보았다.

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The Limit of Conservative-Progressive Frame and Strategy of Media Criticism ('보수·진보 프레임'의 한계와 미디어 비평의 과제)

  • Shon, Seok Choon
    • Korean journal of communication and information
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    • v.82
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    • pp.7-28
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    • 2017
  • This paper argues that media criticism should be reestablished as an academic movement leading to the maintenance and maturity of democracy. Korean democracy has been withdrawn both procedurally and practically. However, the Korean media do not properly monitor democratic retreat. The purpose of journalism is to provide people with the information they need to be free and self-governed, and the public sphere is a condition of deliberative democracy. This paper proposed three practical strategies for media criticism. First, it is the overcoming of the conservative-progressive frame. It is important to look at what kind of media is responsible for democratic retreat. Second, media criticism should be expanded on workers and capitalists. Korea's labor relations are as distorted as the public sphere. Korean journalism did not set agenda for labor relations. Most reports were 'capitalist bias'. Finally, Media criticism should be the empowerment of the people who are the sovereigns of the media.

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The Effect of Largest Shareholder's Ownership of Chinese Companies and the Stock Price Crash Risk (중국 기업의 최대주주 지분율이 주가급락 위험에 미치는 영향)

  • Yang, Zhi-Wei;Qing, Cheng-Lin
    • Journal of Digital Convergence
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    • v.20 no.1
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    • pp.41-46
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    • 2022
  • Chinese stock market often rises and falls sharply. The impact of the stock price crash risk has become a hot research field to maintain financial stability. This study starts from the perspective of the proportion of largest shareholders holding shares, and studies whether largest shareholders have more incentive to supervise management and reduce self-interest behavior of management. We use the data of Chinese listed companies from 2009 to 2019 as a sample, and study the relationship between largest shareholders and share price crash risk. Empirical research shows that the higher the proportion of largest shareholders of state-owned enterprise, the company's stock price crash risk can be significantly reduced. This study suggests that the higher the share of the largest shareholder, the lower the opportunistic behavior of managers and that information asymmetry between the company and the shareholders can be alleviated.