• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.149-158
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• 2020

The purpose of this study was to investigate the impact of corporate governance index on the cost of equity in companies listed on the Tehran Stock Exchange. This study collects data from 975 observations during the period 2012 to 2018 to test the hypotheses using multiple linear regression model for the panel data. In this research, the independent variable of corporate governance index comprises of 27 specific corporate governance attributes. The results of hypothesis testing showed that corporate governance has a negative and significant effect on the rate of capital cost. In other words, the quality of corporate governance can lower the rate of capital cost. This result suggests that, by using a powerful corporate governance system and by declining the information asymmetry (increasing transparency) and agency conflict, we would be able to enhance the quality of financial reports. It would strengthen the capital market, attract financial suppliers and investors, and absorb the required financial resources of the firm by a lower rate. The findings of the study suggest that companies are able to reduce the cost of equity by establishing strong corporate governance. This conclusion suggests the importance and effectiveness of corporate governance in the cost of equity.

• Journal of Distribution Science
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• v.19 no.11
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• pp.17-25
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• 2021

Purpose: This study aims to examine the effect of gender diversity and institutional ownership on earnings management in distribution industry sub-sector companies listed on the Indonesia Stock Exchange in 2017-2018. Research design, data and methodology: This research is case study research, where the population in this study are all distribution sub-sector companies listed on the IDX in 2017-2018. The sample selection technique used was purposive sampling and obtained 74 companies with the 2017-2018 research period. Multiple linear regression analysis was used in this study, using Stata 17. Results: The results of this study indicate that: 1) Gender diversity has a negative effect on earnings management. 2) Institutional ownership has a negative effect on earnings management. Conclusions: This study contributes to the agency theory where gender diversity and institutional ownership can reduce the agency conflict that the shrinkage of earnings management. These results indicate that companies in which there are female directors will reduce earnings management practices, this is due to the attitude of female directors who tend to avoid risk. The results also show that institutional ownership will also lead to reduced levels of earnings management, because institutional investors will increase its oversight of the company.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.135-147
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• 2022

This study was conducted to determine whether there is a significant relationship between board structure and board committee qualities and corporate cash holdings in Pakistan. For this objective, 168 listed enterprises on the PSX for the period 2016 to 2020 were chosen as a sample from a population of 436 non-financial firms. Multiple regression analysis was used in the study to discover a relationship between board structure and board committee features and cash holdings. The study's findings revealed that board size, executive directors, and board independence have no significant impact on the firm's cash holding because they play no important part in the firm's cash holding. Auditors, audit committee size, audit committee meetings, and the compensation committee, on the other hand, have no major impact on the firm's cash holdings because they are not relevant indicators to compare with cash holdings. While board meeting frequency and leadership structure both have a negative influence on cash holding, board meeting frequency increases firm costs, whereas leadership structure causes agency problems. Results were supported by the pecking order theory, cash flow theory, and agency theory.

• Journal of Korean Academy of Nursing
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• v.26 no.2
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• pp.467-482
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• 1996

This study was carried out to measure the degree of organizational commitment, job involvement, and role stress of clinical nurses, and to identify the relationships among personal characteristics, role stress, organizational commitment and job involvement in clinical nurses. The subjects were consisted of 412 nurses who were working at three General Hospitals in Chonbuk. The data were collected by self-reporting questionnaire from Sept. 20 to Sept. 31, 1995. The instruments used in this study were Organizational Commitment Scale developed by Mowday et al. and Job Involvement Scale developed by Kanungo. The role stress was measured by the scale developed by Rizzo( : role conflict, role ambiguity) and Beehr( : role overload). T-test, one-way ANOVA, Scheffe test and pearson's correlation coefficient were used for data ana1isis. Major findings were as follows : 1. Mean scores for organizational commitment were 3.008, job involvement 3.074, and role stress 2. 815( :role conflict 2.802, role ambiguity 2.253, role overload 3.294) on a 5 point scale. 2. All of personal characteristics were significantly related to the level of organizational commitment : age（r＝.481, p＝.000）, clinical experience（r＝ .479, p＝.000）, educational level（t＝4.11, p＝ .000）, position（F＝30.867, p＝.000）, marital status（t＝-5.63, p＝.000） and hospital agency （F＝21.374, p＝.000）. 3. All of personal characteristics were significantly related to the level of job involvement : age（r＝ .381, p＝.000）, clinical experience（r＝.393, p＝ .000）, educational level（t＝3.72, p＝.000）, position（F=18.004, p＝.000）, marital status（t＝-4. 91, p＝.000） and hospital agency（F=39.441, p＝ .000）. 4. There was a negative relationship between role stress and organizational commitment（r＝-.519, p＝.000）. 5. There was a negative relationship between role stress and job involvement（r＝-.256, p＝.000）. 6. There was a positive relationship between organizational commitment and job involvement （r＝.591, p＝.000）.

• Korean Journal of Social Welfare
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• v.56 no.4
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• pp.5-34
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• 2004

This study aims to find out the determinants of burnout in order to better understand the burnout process among social workers. For this purpose, a hypothetical model which explains the relationships among 8 job-related stressors (role ambiguity, role overload, difficulties in solving problems of clients, conflict with the clients, lack of support from the supervisor, closed communication pattern, bureaucracy, and lack of accountability), 4 mediators (job-stress, professional role performance, abiding by the agency policy and partiality in service delivery), and 4 dimensions of burnout (physical exhaustion, psychological exhaustion, depersonalization and personal accomplishment) was developed. Using the data collected from 207 social workers, the hypothetical model was tested. For data analysis, a path analysis was used, and the best-fitting model was found(df=66, $x^2$=63.250, GFI=0.962, CFI=1.00). As a result of this study, the following results were found. Burnout among social workers was increased by the 6 job-related stressors(role ambiguity, role overload, difficulties in solving problems of clients, conflict with the clients, lack of support from the supervisor, closed communication pattern). Job-stress, the mediating variable of the emotional path to burnout, increased professional role performance and the abiding by agency policy, and finally increased burnout. On the other hand, professional self-efficacy (which consists of professional role performance, abiding by agency policy and partiality in service delivery), the mediationg variable of the cognitive path to burnout, reduced burnout when the professional role performance was high, and abiding by agency policy and partiality in service delivery were low.

• Safety and Health at Work
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• v.11 no.3
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• pp.353-360
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• 2020

Background: Urban bus drivers work under conditions that are among the most demanding, stressful, and unhealthy with higher rates of mortality and morbidity as well as absenteeism and turnover. Methods: Drawing on the job demand-resource model, this study investigates the impacts of job characteristics on emotional exhaustion and the effects of emotional exhaustion on job outcomes (including job satisfaction, life satisfaction, organizational commitment, and turnover intention) in the context of bus drivers. Results: Using self-reported survey data collected from a sample of 320 Taiwanese urban bus drivers, results reveal that role overload and work-family conflict (as job demand factors) positively relate to emotional exhaustion, and organizational support (as a job resource factor) is negatively associated with emotional exhaustion. Emotional exhaustion has negative effects on both job satisfaction and organizational commitment. Job satisfaction positively leads to life satisfaction, whereas organizational commitment negatively relates to turnover intention. Conclusion: This study concludes that role overload and work-family conflict as two stressors related to job demands and organizational support as the job resource factor to affect emotional exhaustion which further influence well-being in bus driver context. The moderating effects of both extraversion and neuroticism on the relationship between job demands and emotional exhaustion are evident.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.33 no.1
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• pp.99-116
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• 2023

The importance of data in the era of the 4th industrial revolution, a hyper-connected society based on information technology such as data and AI, is increasing, and the government is actively enacting and revising laws to revitalize the data economy. It is necessary to prevent and improve problems that may set an obstacle to the revitalization of the data industry or setting the wrong direction, such as possibility of conflict between the regulatory law(Personal Information Protection Act) and the Data Activation Act, differences in position by type of specialized agencies, performance scope of Data Specialist Organization and Expert Data Combination Agency, etc. In regard, I would like to analyze the role, current situation, and use cases of Expert Data Combination Agency, listen to field opinions, and derive and introduce measures to expand the role of Expert Data Combination Agency and improve them to vitalize the data economy

• The Journal of the Convergence on Culture Technology
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• v.7 no.2
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• pp.77-83
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• 2021

This study was conducted to explore the effects of self-sufficiency and conflict resolution strategies on clinical practice adaptation for 4th graders in nursing college and provide basic data when preparing education and training measures for positive clinical practice adaptation. The data of 243 4th graders in nursing students were analyzed using the SPSS/WIN 22.0 program. As a result of exploring factors that affect clinical practice adaptation, the higher clinical practice satisfaction, the more self-isolated, the less over-identical, and the use of compromise as a conflict resolution strategy and the use of avoidance and domination. These variables were 43.3% influential in explaining the adaptability of nursing students to clinical practice.

• Asia-Pacific Journal of Business
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• v.10 no.4
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• pp.223-236
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• 2019

Governance can be defined as a concept that encompasses a series of processes including partner selection as well as control and coordination of collaboration to achieve common goals. The study examined efforts to mitigate the risks of opportunistic behaviors into partner selection, partner relationship, control mechanism, and conflict management. For cases that have achieved commercialization outputs with the participation of SMEs, data was collected and analyzed such as interviews with project managers and case records for seven months from October 2016. According to the analysis result, as the complexity increases, such as multilateral cooperation for the development of finished products, cooperation with a trusted partner rather than a partner who can perform a task well was preferred, and the process control was put ahead of the output control. Regarding the partner relationship, the relationship between the owner and the agent differed according to the point of view, and there was a lack of clear allocation of authority and responsibility as well as a reward for the result. In terms of the conflict management, most emphasis was on resolving conflicts or difficulties, and no attempt was made to utilize the positive aspects of the conflict. The structure of most industry-university-institute cooperation organizations is simply composed of the host and participating organizations, and the management regulations should be amended for companies, that put actual funds and use the outputs, to have the authority and responsibility as the owners, and be allowed to use the governance elements appropriately to take the lead as consumers.

• Safety and Health at Work
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• v.13 no.2
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• pp.220-226
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• 2022

Background: Research on the impact of psychosocial risks on well-being at work remains scarce in low- and middle-income countries, especially in the banking sector. This study sought to examine the relationships between job demands, job resources, well-being, job satisfaction, and work engagement in the Zimbabwean banking sector. Methods: An online survey was administered to 259 employees from five banks. Hierarchical multiple regression tested the relationships between job demands (quantitative demands, emotional demands, work pace, and work-family conflict), job resources (possibilities for development, social support from colleagues and supervisors, quality of leadership, and influence at work), well-being, work engagement, and job satisfaction. Interactions between all variables were tested. Results: Job demands were negatively related to well-being, work engagement, and job satisfaction. Job resources had positive relationships with the same. Work pace had positive relationships with well-being and work engagement. Influence at work moderated the relationship between emotional demands and work pace with well-being. Possibilities for development moderated the relationship between work-family conflict and well-being. Work-family conflict moderated the relationship between social support from colleagues and job satisfaction. Emotional demands, work pace, and quantitative demands moderated the relationship between influence at work with job satisfaction and work engagement. Conclusion: Job demands should be reduced where possible in order to enhance employee well-being, work engagement, and job satisfaction. The job resources that should be availed to facilitate a positive psychosocial work environment in the banking sector include social support from supervisors, influence at work, and possibilities for development.