• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.365-371
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• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.787-796
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• 2021

This study investigates the effect of chief executive officers (CEO) demographic characteristics such as age, functional experience, education, and gender, on corporate leverage decisions. This study investigates the independent commissioner's role in moderating the relationship between CEO demographic characteristics and leverage decisions. The data used is panel data with a sample of 283 non-financial companies listed on the Indonesia Stock Exchange (BEI) from 2010-2017. Moderated regression analysis is used as an analytical technique, with the selected model fixed effects model. The results showed that male and young CEOs were more risk-averse, so they tended to use debt more. However, this study found no evidence of the effect of CEO experience and education on leverage. This study finds evidence that independent commissioners reduce the influence of CEO age and gender on leverage decisions. It shows the role of independent commissioners in controlling risk-taking from male and young CEOs related to leverage decisions. These results become input for companies to consider demographic characteristics in choosing a CEO. Also, companies need a board (in this study seen from independent commissioners) that is strong enough to control the CEO regarding risky decision making, such as leverage decisions.

• Korea Journal of Hospital Management
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• v.6 no.1
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• pp.18-40
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• 2001

This study purports to investigate the readiness of the university hospital employees in the knowledge-based management. Data were collected from 550 employees including administrative, nursing, and technical staff of 9 university hospitals located in Seoul and Kyunggi Province through the self-administered questionnaires. The response rate was 79% and 425 questionnaires were used as final data and analyzed using 2 test, t-test, and ANOVA. The main findings of the study are as follows. 1) It seems that most employees of the study hospitals have basic knowledge on the concept of knowledge-based management. This finding implies that the implementation of the knowledge-based management in Korean university hospitals will not likely to face strong resistance from their employees. 2) The results show that Korean hospital employees are still not so accustomed to using e-mail as the main communication tool. This finding suggests that it is necessary to use various communication tools which include electronic data interchange, teleconference, and cyber chatting for facilitating the knowledge-based management in Korean university hospitals. 3) It is desirable to appoint a chief knowledge officer(CKO) for operating knowledge-based management system effectively. 4) A reward system for employees who show a distinguished performance in the creation and sharing of new knowledge should be established. Knowledge mileage system, selection of the best knowledge employee and team will be a good example of the effective reward system. 5) The participation and support from the chief executive officers (CEO) of the hospitals is an important factor for successful knowledge-based management. Furthermore, to make physicians actively participate in the knowledge-based management is another important factor for obtaining valuable outputs from the system. 6) It is found that the knowledge and skills of the hospitals employees on the information technology (IT) are not sufficient for making knowledge-based management more popular. This implies that it is very important to select IT-oriented employees and educate them continuously on the knowledge-based management.

• The Journal of Korean Institute for Practical Engineering Education
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• v.5 no.1
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• pp.80-90
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• 2013

The purpose of the study was to compare the outplacement programs for the retiring employees in Korea corporations. We expect that this study will make contributions for increasing the quality of outplacement programs. We conducted the expert interviews and literature review and set a comparing criteria in terms of goal, target audience, program process and contents, operation process. We selected 6 different programs, which were KT, Samsung Electrounic, A consultancy firm specialized in outplacement, Korea labor foundation, and Korea international trade association. In results, we suggested the necessity of programs revision, the decrease of service recipient per a consultant, recommendation of alternative career path, and update of the programs for the service recipients who lacks of motivation. We also suggested that human resource department and chief executive officers made attentions for the outplacement programs as well as the government input more budget on the programs and consulting for the retirng employees.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.39 no.1
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• pp.37-46
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• 2016

Quality has been a key issue to manufacturers. Many distinguished scholars have defined quality with profound insight. Korean firms struggle to make better products to fulfil requirements and satisfy customers. Korean industries have implemented quality management from Japan in early 70s. Statistical quality control, QCC (Quality Control Circle), and total quality management have also been introduced in succession. Chief executive officers, managers, and field employees have been aware of the importance of quality since then. This quality movement force workers to improve quality. They have to maintain the quality of products and compete with foreign products. Korean industries were able to compete with foreign industries in price. However, Korean firms now have to compete in quality as well as price. ISO (International Organization for Standardization) was established and industries around world have started to implement standardized systems depending on their need. ISO 9000 has continuously been revised and firms around world started to register a ISO 9000 certificate. Today's quality competitiveness gets more deeply involved. KSA (Korean Standard Association) have launched QCAS (Quality Competitiveness Assessment System) since 1997. Up until now recent status of QCAS have been reported but the characteristics of QCAS results have not been analyzed. In this article we examine the QCAS results of 41 firms in 2014. QCAS consisted of 13 subsections : strategy and management system, organization culture and development of human resource, information management, quality system, customer satisfaction, management achievement, TPM, logistics, product development and technology, PL, QCC, SQC/SPC, and reliability. We performed one way ANOVA to discover the difference among the levels of firm size, business type, and quality hall of fame using the total scores of 13 subsections resulted from QCAS. We also analyzed the scores of 13 individual subsections of QCAS to see if there is any differences based on firm size and business type. We interpret the results and implication of analysis and finally draw a conclusion.

• Journal of agricultural medicine and community health
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• v.22 no.2
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• pp.225-237
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• 1997

This study was conducted to the cognition and attitude for internal and external organizational behavior of health centers staff. An analytical model employed in this study was developed by modifying 'organizational behavior model'. Data was collected a mail survey of officers at health center, including 66 directors and 1,768 staffs of the health centers in southern region. The major findings are as follows : Among directors of the health centers 47% of them stated that legislators and chief executive officer(CEO) of local governments are highly concerned about the public health program. However only 15.2% of health center directors reported that legislators and CEO put public health high priority. For leadership type of directors 39.0% of them was classified as controller, 30.3% as participant, 22.7% entertaining and 7.6% comprehending. Regarding sociopsychological characteristics of the health center staffs, about a quarter of them had high degree of group cohesion, while 10.7% had low degree. Those staffs who are older, high educational level, or working in the rural health centers showed higher degree of cohesion than those who are young, low educational level, or working in urban health center. A third of them were less likely to be satisfied by what they are doing at the health centers. The higher educational level, the likely to be satisfied by what they are doing at the health centers. The higher educational level, the more satisfied with their job. Considering these results, policy implication was discussed and suggested. It is suggested that educational efforts be made to improve leadership of the health center directors and concern with public health program by the CEOs and legislators of local governments.

• Perspectives in Nursing Science
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• v.6 no.1
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• pp.67-76
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• 2009

Recently, small and medium-sized hospitals which are located in rural areas have many difficulties in securing high quality nurses. That is because working environments for nurses in small and medium-sized hospitals in rural areas are poor compared with those of big hospitals in urban. As a result, the migration of nurses from small and medium-sized hospitals in rural areas to big hospitals in urban is continuously happening. In general, big hospitals provide nurses with high level of salary and fringe benefits. To prevent the migration of nurses, chief executive officers of small & medium hospitals in rural areas have been interested in improving nurses' working conditions including wages. Also, they have raised nurses' salary and improved working conditions. But, basically these individualized efforts have some limit. In connection with this, medical interest groups have produced various voices in terms of interpretation and solutions for these issues. However, from the future perspectives, it seems evident that two approaches for both manpower supply and demand plans of nurses are necessary. They should contain not only accurate estimation of the supply-demand of nursing manpower but also the improvement of working conditions and wages of nurses. Estimation of nursing manpower supply-demand depends on the standards and criteria being used. Supply and demand may be met or not in accordance with the points emphasized on the decision. In the articles, issues regarding nursing manpower, levels of salary, other working conditions and social support system for child care are discussed. According to Joe's report (2005), most health institutions did not meet the guidelines of nurse staffing in Medical Law. The wages of nurse vary on every hospital and there is a big difference in wages' range. The average starting salary for a nurse is 22 million won a year. In case of tertiary hospitals, it reaches up to 30 million won a year. Nurse as a profession should have a strong responsibility and should take care of the patients for 24 hours with three working shifts. Also, most of them are female who have the burden of child rearing. Therefore, it is suggested to increase the salary, to provide comfortable working conditions, and to have social support system for nurses with household affairs.

• Korea Journal of Hospital Management
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• v.22 no.4
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• pp.24-32
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• 2017

Purpose: This study is to provide basic data for establishing successful organization management strategies of organizations by understanding rank systems and duty types of dental hygienists who work in dental hospitals. Methodology/Approach: The study conducted a survey and an interview survey two times targeting the entire dental hospitals. The first survey secured the response results of 113 hospitals in the result that conducted the survey targeting 190 dental hospitals in the whole country except 24 ones including dental college hospitals, dental hospitals affiliated with medical colleges or general hospitals, military dental hospitals, and dental hospitals for the disabled among the 214 ones which were registered in the Health Insurance Review & Assessment Service as of December 2015. The second survey conducted the interview survey targeting persons in charge of personnel management by selecting 34 dental hospitals with rank systems of 4 rank systems and above. Finding: The dental hospital has found that dental hygienists-centered human resources were composed. The number of ranks has found that 1 to 6 levels are shown and level 3 is highest. Titles of staff levels have found that 32 places are highest in order of 'employees

• The Research Journal of the Costume Culture
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• v.27 no.5
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• pp.415-432
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• 2019

The purpose of the present study was to generate a list of business ethics components according to business area for small and medium-sized fashion companies. Based on the literature review, 21 components of business ethics components were identified within five business areas. Ten CEOs(Chief Executive Officers) each participated in an in-depth interview, sharing ethical and unethical cases from their own businesses. Constant comparative analysis was used to generate important business ethics components from those cases. In results, important business ethics components for each business area are: 1) using human-friendly materials, strengthening sustainable technologies, using vegan materials, concerning safe process, and reducing waste in the material production and sourcing area, 2) enhancing an efficiency in design, developing recycle/reuse designs, avoiding to copy designs, and using messages for public interest in the product design area, 3) concerning fair-trade, reducing harmful substance, saving energy, and using ethical supply channels in the distribution and logistics area, 4) acquiring certifications, promoting consumer protection, avoiding exaggerative/false advertisements, and promoting social contributions in the management and marketing area, and 5) promoting workers' rights, complying with the law, and investing on employee educations in the labor management area. All of the ethical and unethical cases of the ten companies have involved aspects of the 21 components, thereby enhancing understandings on how each issue is being seriously considered and/or handled in the small and medium-sized fashion companies. Study findings may provide a basis for development of a research model for quantitative studies and/or educational programs related to business ethics in the fashion industry.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.14 no.12
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• pp.4849-4865
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• 2020

The traditional roles of leaders are to influence members and motivate them to achieve shared goals in organizations. However, leaders such as top managers and chief executive officers, in practice, do not always directly meet or influence other company members. In fact, they tend to have the greatest impact on their members through formal speeches, company procedures, and the like. As such, official speech is directly related to the motivation of company employees. In an official speech, not only the contents of the speech, but also the voice characteristics of the speaker have an important influence on listeners, as the different vocal characteristics of a person can have different effects on the listener. Therefore, according to the voice characteristics of a leader, the cognition of the members may change, and, the degree to which the members are influenced and motivated will be different. This study identifies how members may perceive a speech differently according to the different voice characteristics of leaders in formal speeches. Further, different perceptions about voices will influence members' cognition of the leader, for example, in how trustworthy they appear. The study analyzed recorded speeches of leaders, and extracted features of their speaking style through digital speech signal analysis. Then, parameters were extracted and analyzed by the time domain, frequency domain, and spectrogram domain methods. We also analyzed the parameters for use in Natural Language Processing. We investigated which leader's voice characteristics had more influence on members or were more effective on them. A person's voice characteristics can be changed. Therefore, leaders who seek to influence members in formal speeches should have effective voice characteristics to motivate followers.