• Title/Summary/Keyword: Directors

Search Result 707, Processing Time 0.022 seconds

A Study on the Effects of Earnings Management in Outside Directors System for Information Security Company (정보보안기업의 사외이사제도가 이익조정에 미치는 영향에 관한 연구)

  • Kim, Dong Young
    • The Journal of Society for e-Business Studies
    • /
    • v.19 no.2
    • /
    • pp.143-158
    • /
    • 2014
  • Country ownership and management of information security companies generally do not clearly separate from the Board of Directors to function smoothly controlling shareholders do not participate in management decision-making and internal control board does not perform the task correctly, they said the issue was raised. The purpose of this study is to improve corporate governance, information security companies of the outside director system was introduced as part of the transparency of accounting information to investigate whether the effectiveness of the overall business management is also part of the efficient management of operations and earnings being with respect to the empirical data would be analyzed using the. This means that with the specific purpose of the characteristics of a technology-intensive company focusing on information security proportion of outside directors and outside directors of the board of directors of the board of directors of the target attendance rate for identifying the relationship between earnings management purposes. The empirical results is the ratio of outside directors and the relationship between discretionary accruals as a temporary negative (-) boyimyeo significant relationship, so was adopted. is discretionary accruals and attendance of outside directors, as is the hypothesis that the regression coefficient negative (-) shows the relationship between the mind, so was adopted.

An Exploration of the Experiences in Childcare Experts, Parents, and Directors with Participation in 'Daycare Centers Monitoring Program' ('어린이집 부모모니터링 사업'에 참여한 보육전문가, 부모 및 원장의 경험 탐색)

  • Kyun, Ju Youn
    • Korean Journal of Childcare and Education
    • /
    • v.13 no.3
    • /
    • pp.19-38
    • /
    • 2017
  • Objective: The purpose of this study is to examine the practical experiences of childcare experts, parents, and daycare center directors who participated in the 'Daycare Centers Monitoring Program' carried out in K city. Methods: Participants were three childcare experts who belong to the monitoring group in K city, three mothers with infants and children, and three daycare center directors who were selected for the 'Daycare Centers Monitoring Program'. Results: As a result of the research, the childcare experts experienced the following; 1) sharing interesting experiences with parents, 2) a perception of the monitoring program for taking advantage of mutual strengths, 3) the opportunity of maintaining a sense of presence in early childhood education institutions, et al. The mothers' experiences were shown to include, 1) resolving small questions about the operation and management of a daycare center, 2) feelings of relief through observing the life style of infants and children, 3) the joy and reward of being a member of the monitoring group, et al. The directors' experiences were indicated to include 1) a psychological discomfort recognized as a target of the daycare monitoring and as 'another evaluation', 2) the confusion caused by different reviews, 3) an ambiguity on the unfamiliar indexes and contents electronically documented, et al. Conclusion/Implications: Based on these results, there was a discussion about actual suggestions and educational implications on the daycare monitoring program in order to improve the quality of daycare services in childcare centers.

The Effect of Ego-resilience and Directors' and Fellow Teachers' Social support on Childcare Teachers' Job Stress (보육교사의 직무스트레스에 대한 자아탄력성과 원장.동료의 사회적 지지)

  • Cho, Song-Yon;Lee, Jeung-Hee
    • Journal of Families and Better Life
    • /
    • v.28 no.4
    • /
    • pp.29-42
    • /
    • 2010
  • This study examined the effects of ego-resilience and directors' and fellow teachers' social support on childcare teachers' job stress. The participants were 323 childcare teachers in Chung nam Province and Daejeon Metropolitan City. The research instruments were Job Stress Scale by Cho(2004), Ego-resilience Scale by Park(1996) with CPI and CAQ correction, and Social Support Scale by Park(1985). Collected data were analysed by t-test, F test and Scheff$\acute{e}$ test for post hoc test, Pearson's productive correlation and stepwise multiple regression, and Cronbach's $\alpha$ for reliability by SPSS PC program (17.0 version). The results were as follows: First, the childcare teachers' job stress level was low (M=2.51, SD=.63), while ego-resilience level and social support level of directors and fellow teachers (M=3.68, SD=.58; M=3.62, SD=.94; M=3.83, SD=.69, respectively) were above the average. Second, there were significant differences between different levels of ego-resilience and of social support from directors and fellow teachers. Last, directors' social support and childcare teachers' optimistic attitude of ego-resilience were the most dominant variables that affected childcare teachers' job stress level(R2=38.3% for total score of childcare teachers' job stress).

Efficiency of Board Composition on Firm Performance: Empirical Evidence from listed Manufacturing Firms of Bangladesh

  • Rahman, Md. Musfiqur;Saima, Farjana Nur
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.5 no.2
    • /
    • pp.53-61
    • /
    • 2018
  • Corporate governance has received massive attention in academic research nowadays due to several recent corporate failures. Inefficiency of corporate governance mechanisms have driven the minds of the researchers and the policy makers to look with more insights into this area. Board composition, as part of corporate governance mechanism, plays a significant role to achieve company's goals or objectives and ensure transparency and accountability. The objective of this study is to find out the efficiency of board composition through board size, independent directors and female directors on firm performance in the listed manufacturing firms of Bangladesh. In this study, a sample of 162 firm years are considered as the sample during the period of 2011 to 2016. This study finds that large board is the significant explanatory variable in improving firm performance. This study also shows that board independence and female directors have no significant association with firm performance which implies that instrument of corporate governance mechanism particularly board composition is very weak. This study recommends that code of corporate governance, specially the role of independent directors and female directors, should be reformed in the light of cultural and institutional context along with the effective enforcement.

A Study on Developing of a Leadership Competency Model for Public Library Directors (공공도서관장의 리더십 역량모델 개발에 관한 연구)

  • Oh, Ji Eun;Jeong, Dong Youl
    • Journal of the Korean Society for Library and Information Science
    • /
    • v.50 no.3
    • /
    • pp.25-52
    • /
    • 2016
  • The purpose of this study was to develop a leadership competency model for Korean public library directors which could help the progress of public libraries. Complex methods like contents analysis of precedent studies, FGI with high performers, survey to librarians and directors of public libraries which were affiliated to Seoul Metropolitan Government and validation by specialists were used for this study. As a result, a leadership competency model for Korean public library directors which consists of the 19 components was developed and this model can be used as the criteria for improvement of the leadership competencies of Korean public library directors.

The Current Status and Prospects of Community Nutrition Services - 1 . A Study on the Perception of Nutrition Services for the Health Center - Directors in Areas Not Employing Public Health Nutritionists (보건영양사업의 현황과 전망 - 1 . 영양사 미배치 지역 보건소장 대상 영양사업 인식조사)

  • Park, Hye-Ryeon;Kim, Hye-Ryeon
    • Journal of the Korean Dietetic Association
    • /
    • v.4 no.2
    • /
    • pp.254-262
    • /
    • 1998
  • The purposes of this study were to investigate the perception of community nutrition programs and the conditions to carry them out, for 32 directors of health centers where public health nutritionists are not employed. The results of this study can be summarized as follows. Nutrition intervention programs were not carried out actively except those for infants but the health center directors strongly felt the necessity of carrying out various nutrition programs. The factors that affect the selecting and priotizing of nutrition programs were the need of community residents, the perception of the local congressmen, and the head of the local government. The most urgent and important problem to be solved in order to intervene nutrition programs was employing public health nutritionists on a tenure basis. Other were securing necessary revenue, precise guidance, political support, hardwares, etc. These results showed the importance of employing public health nutritionists for intervening appropriate nutrition programs and improving the perception of nutrition services for health center directors, local congressmen and personnels in charge of formulating nutrition policies.

  • PDF

The Study of Cognition Comparative on SIDS (영아돌연사증후군(SIDS)에 대한 인식 비교에 관한 연구)

  • Kim, Og-Sim
    • Journal of Families and Better Life
    • /
    • v.28 no.1
    • /
    • pp.1-11
    • /
    • 2010
  • The purpose of this study is to compare the cognition of SIDS as the first step for decreasing the SIDS death rate for the infant and for activity of infant-care in Korea. Participants were 409 child care center directors and 146 parents from 500 child care center directors and 200 parents who using child care center facilities for their children in Seoul. For analysis of research questions, frequencies, Cronbach $\alpha$, t-test,One-way ANOVA, Scheffee test were used with SPSSWIN 15.0. Through this study, we find the child care center directors have good cognition for it, but their effort for SIDS prevention is limited, because they don't have any official prevention education from authorized training center. Even though the parents have a low awareness for SIDS prevention than child care center directors, but they have high score in endeavor for SIDS precaution. Both child care center directors and parents want to receive systematic information from government side. Our infant should have a opportunity to grow up health and stability from reducing the risk of SIDS. In western countries such as U.S.A., U.K. and Japan have studied to decrease the SIDS death rate from thirty years ago, they have already government and social organization for preventing the SIDS. Nowadays, as you know well, our country birth-rate is falling by 1.08, therefore, it is important to decrease the infant death rate for keeping with our population. Also, it is relevant to the child-welfare and the child-safety and more better the child-care.

The Decision-Making Types, Public Entrepreneurship and Performance Management of Local Public Hospital Directors (지방의료원장의 의사결정 유형, 공공 기업가정신 및 경영성과)

  • Lee, Jung-Woo;Kim, No-Sa
    • The Korean Journal of Health Service Management
    • /
    • v.12 no.1
    • /
    • pp.1-11
    • /
    • 2018
  • Objectives : The purpose of this study was to identify the relationship between decision-making types, public entrepreneurship, and performance management of local public hospital directors. Methods : A questionnaire survey was carried out to assess the dependent variables of directors' decision-making types and public entrepreneurship. The analysis of management performance was carried out through a comparison between 2016 results of, data of variation rate on medical revenue and change rate on medical profit and results in 2015. Results : Results indicated that local public hospital directors who used rational decision-making showed better performance management. The analysis showed that enterprise had a greater positive effect (+) on variation rate of medical revenue than that of innovation. However, innovation had a higher positive effect (+) on change rate of medical profit than that of enterprise. These results suggest that innovation and enterprise have a major influence on performance management. Conclusions : The survey used for this study suggests that an education and training program is needed to improve public hospital directors' ability for rational decision-making, public entrepreneurship and performance management. Additionally, the policy change guaranteeing autonomy within the proper range is demanded that Local Public Hospital Director having spirit of innovation and enterprise achieves peak capacity and have responsibility for management.

A Study on the Strategies Used to Reduce the Work-Related Stress of Private-Kindergarten Director (사립유치원 원장의 직무스트레스 대처방안에 관한 연구)

  • Kim, Byung-Man;Hwang, Hae-Ik
    • Korean Journal of Child Studies
    • /
    • v.31 no.4
    • /
    • pp.159-177
    • /
    • 2010
  • This study sought to identify the solutions that private-kindergarten directors use in dealing with their work-related stress. The respondents for this study were 200 kindergarten directors in Busan, Ulsan and Gyoung-Nam province. Surveys were issued and 162 were returned and were subject to statistical analysis. The survey consisted of a total of 45 questions about work-related stress and the strategies used to cope with their work situations. The data collected data were analyzed through the SPSS 12.0 program. As a result of this study, it can be argued that, firstly, in terms of the strategies to reduce work-related stress by directors, it is best to address these issues psychologically, directly and physically. Secondly, through this process, significant differences stemming from the age of directors (p < .01) were observed, while there were no significant differences in terms of educational level and management experience in these statistics. Finally, our results indicated that as a result of confirming the differences among effective plans according to total marks of the level of job stress recognition for privatekindergarten directors, there are meaningful and significant differences in the level of job stress recognition in respect to a physical effective plan (p < .05), a negative plan (p < .01) and a direct effective plan (p < .05).

The Monitoring Effects of Institutions, Outside Directors, and Outside Blockholders on Manager's Decision: The Case of Antitakeover Measures Adoption (경영자의 의사결정에 있어서 기관투자가, 비상임이사, 외부 대주주의 감시효과: 반인수조치 채택사례분석)

  • Choo, Hyun-Tai
    • The Korean Journal of Financial Management
    • /
    • v.11 no.1
    • /
    • pp.263-284
    • /
    • 1994
  • This study examines the monitoring effects of institutions, outside directors, and outside blockholders by seeing managers' selection of antitakeover measures. In this paper, we hypothesize that managers use antitakeover techniques to entrench themselves when they are not monitored closely. Consequently, we hypothesize that institutional ownership, outside membership on board of directors, outside directors ownership, and outside blockholder ownership are less in firms which adopt harmful antitakeover measures. This paper analyzes whether the degree of monitoring by institutions, outside directors, and outside blockholders influences managers' adoption of different types of takeover defenses. We find interesting empirical results. First, aggregate institutional ownership is positively correlated with the likelihood of antitakeover techniques adoption. This result implies that institutional investors are passive. Second, total and active blockholder owner-ship is higher at firms that do not propose any defensive tactics. passive blockholder owner-ship is highest at fair price firms but low at poison pills firms. Ownership concentration by outside investors increases monitoring and reduces agency problems. Thirid, outside board monitoring is ineffective.

  • PDF