• 한국의료질향상학회지
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• 제23권2호
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• pp.37-54
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• 2017

Objectives: The purpose of this preliminary study was to identify the nurses' perception regarding disclosure of patient safety incidents (DPSI) and to evaluate the effectiveness of education for DPSI. Methods: DPSI education was conducted for nurses majoring in clinical nurse specialist at an university. Before and after the education, the nurses made a questionnaire to evaluate the perception of DPSI. The questionnaires were divided into four categories: first, overall perception of the DPSI; second, recognition evaluation of the DPSI using hypothetical case, third, opinion on legal and nonlegal measures for facilitating the DPSI; and fourth, socio-demographic factors. The Wilcoxon signed rank test was performed on the DPSI questionnaire response to compare the perceptions before and after the education. Results: A total of 10 nurses participated in the education. DPSI education showed the possibility of improving the overall perception, necessity, effect, obstacle, and promotion method of DPSI, although there were also several responses where there was no statistical significance. In particular, DPSI education led to statistically significance change in the perception of obstacles for DPSI. For example, the number of respondents who agreed to the item "DPSI will increase the incidence of medical lawsuits." was 7 before education but decreased to 3 after education (P-value: .025) Furthermore, nurses' perception of DPSI from this study was generally positive regardless of education. Conclusion:In the future, it will be necessary to carry out DPSI education and training and to evaluate its effectiveness for more nurses.

• 한국컴퓨터정보학회논문지
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• 제27권9호
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• pp.235-242
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• 2022

지난 10여 년간 프라이버시 문헌에서 중요한 연구흐름들 중의 하나는 자기노출과 관련한 의사결정 과정인 비용-혜택 분석에 영향을 미치는 요인들을 발견하는 것이었다. 그러나 인간의 행동은 인지적 요인뿐만 아니라 정서적 요인에 의해서도 크게 영향을 받음에도 불구하고, 기존 연구에서 발견된 요인들 대부분은 인지적 속성을 갖는 요인들이었다. 본 연구는 이러한 불균형적 상황에 대한 인식을 토대로 자기노출 의사결정에 영향을 미치는 정서적 요인으로서 SNS 즐거움과 SNS 피로감의 역할을 검토한다. 데이터 분석결과, 자기노출 의사결정에 대한 이러한 정서적 요인들의 영향이 적지 않고, 또한 SNS 피로감 보다 SNS 즐거움의 영향 정도가 크다는 사실을 발견하였다. 정서적 요인들과 의사결정 요인들 사이의 관련성은 일치효과 메커니즘에 의해서 긍정적 정서는 긍정적 평가요인에만(혜택요인), 부정적 정서는 부정적 평가요인에만(비용요인) 차별적으로 영향을 미치는 것으로 나타났다. 본 연구는 이러한 분석결과를 토대로 향후 연구를 위한 의미있는 시사점들을 논의한다.

• 한국프랜차이즈경영연구
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• 제3권2호
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• pp.20-38
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• 2012

본 연구의 목적은 예비가맹사업자가 창업을 준비할 때 프랜차이즈가 성공할 수 있는 가맹본부를 선별할 수 있는 기준을 살펴보고, 프랜차이즈 사업의 위험요소 감소와 성공적인 방향을 제시하는데 의의가 있다. 특히 공정거래위원회에서 제시하고 있는 정보공개서 분석을 중심으로 도출된 2922 표본 중 2개년도, 가맹점 10개 이상 등의 조건과 결측치를 제외한 511개의 표본을 대상으로 분석하였다(2012년 8월 20일 기준). 선행연구를 통한 프랜차이즈 특성을 도출하였고, SPSS 18.1을 통해 빈도분석과 회귀분석을 실시하여 특성분석과 가맹점 사업성과 간의 영향을 살펴보았다. 연구결과, 첫째, 프랜차이즈 본부 특성은 전반적으로 소상공인이나 중소기업 규모(총점포 수, 재무재표 등)로 운영되고 있으며, 대부분 업종이 기타 외식에 집중되어 있었다. 특히 프랜차이즈의 영업지역의 보호라는 관점에서 비보호를 대부분 채택하고 있다. 둘째, 프랜차이즈 특성과 성과간의 관계에서 연평균매출액과 당기순이익에서는 영향을 미치는 것으로 나타났으나 성장률에 해당되는 가맹점증가율 지표에는 영향을 미치지 못하는 것으로 도출되었다. 마지막으로 프랜차이즈 특성들과 성과간의 차이분석에서는 업종구분을 제외한 대부분의 특성들이 연평균매출액과 연평균당기순이익에 차이가 있는 것으로 나타났으며, 가맹점증가율에는 차이가 없는 것으로 나타났다. 연구결과를 통해 지속가능한 성장이 될 수 있는 방안이 마련해야 하며, 프랜차이즈의 권익보호를 위한 발판을 마련할 필요가 있다. 본 연구는 공시된 데이터를 바탕으로 관계에 관한 연구를 해보았다는 점에서 의의가 있다.

• 디지털융복합연구
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• 제20권1호
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• pp.119-127
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• 2022

본 연구는 2018년 금융위원회의 금융회사 지배구조 개선 방안 중 고액 연봉자 보수공시 강화 효과를 분석하기 위하여 2015년부터 2020년까지 우리나라 금융회사를 대상으로 보상체계와 경영성과, 그리고 지배구조 개선에 관한 실증분석을 수행하였다. 실증분석 결과, 2018년 이후의 금융회사가 임직원보상괴리도와 대주주지분율은 감소하고, 주식성과 및 외국인지분율은 증가하는 것으로 나타났다. 본 연구는 경영진 보수에 대해 공개하고, 그 적정성에 관하여 주주들이 투표를 통해 확인할 수 있도록 하는, 이른바 Say on pay의 적용 효과를 검증한 첫 번째 국내연구라는 점에 가장 큰 공헌점이 있다. 외국의 Say on pay 제도는 기업 보상 체계를 더욱 엄격하게 조정하도록 하면서 기존 대기업의 보수지급 관행을 변화시켰다. 따라서 보수 공시제도의 긍정적인 효과를 반영한 금융위원회의 금융회사 지배구조 개선방안이 실효성을 거두었는지 실증 분석하였다는 점에서 의의가 있다. 또한 경영진의 과도한 보상을 통제하기 위한 수단으로서의 Say on pay의 효과에 집중한 점에서 최근 ESG경영과 지배구조 개선방안에 관한 학술적 공헌점도 제공한다.

• 한국정보시스템학회지:정보시스템연구
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• 제21권2호
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• pp.1-25
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• 2012

In the field of education in Korea, University Information Disclosure System was conducted forcibly in December 2008 by Ministry of Education, Science and Technology. As a result, information quality provided to the user has been improved dramatically. Based on the preceding studies of information success model, the purpose of this study was to prove empirically three facts on the organization's performance, user's attitude, and gaps between two factors by improvement in the quality of information. To accomplish the purpose, literature review and statistical analysis were done using the university evaluation data published by JoongAng Daily from 2007 to 2011. The results of this study showed that the information quality had positive effect on organization's performance, user's attitude like a reputation, and the gaps between two factors. The results of this study had a great expectation for the role of offering useful insight and information in the field of information system and education.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.51-61
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• 2020

The study aims to compare whether using Earnings Response Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary disclosure and information asymmetry. Research samples include 69 manufacturing companies listed on the Indonesian Stock Exchange over the period 2014-2017. The data come from annual reports, stock market prices, CSPI, EPS, stock returns and market returns. The research model is tested using the structural equation model (SEM) with partial least square (PLS). The results showed the value of the earnings response coefficient produced by AERC and ERC was different. Earnings quality resulting from AERC regression by adding CFO values better reflects the actual earnings quality. These results are consistent with the concept built from the proposition about earnings quality at AERC, that quality earnings are informative accounting earnings. The theoretical findings of this study provide an explanation that operational cash flow plays a role in evaluating earnings quality, while providing reinforcement that the ERC regression model fails to detect stock market reactions to information relevant to the aggregated values of accounting earnings.

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.373-383
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• 2021

This article aims to examine the one-way relationship between corporate social responsibility (CSR) and the financial performance of Vietnamese commercial banks, mainly focusing on the moderating role of ownership structure. Net interest margin (NIM), return on assets (ROA), and return on equity (ROE) are selected to represent the financial performance of the bank. CSR was measured using a multi-method approach that included both quantitative and qualitative methods. Corporate Social Responsibility Expenditure (CSRE) was estimated using financial data. The Corporate Social Responsibility Disclosure (CSRD) index was created using the content analysis method. Using a sample of Vietnamese commercial banks from 2012 to 2019 to perform regressions in the dynamic panel models with the two-step system generalized method of moments (GMM) estimator, the results show a positive effect of both CSRE and CSRD on the financial performance of the bank. Empirical evidence shows that the positive relationship between CSRE and financial performance is more robust in statecontrolled banks than non-state-controlled banks. In contrast, the positive impact of CSRD on the financial performance of state-owned commercial banks is weaker than that of private banks. Finally, the paper points out the limitations and proposes future research directions.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.453-463
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• 2021

The current study aims to investigate the relationship between CSRD and firm performance, as an indicator for corporate socially responsible behavior, and corporate market performance of listed companies on the Amman stock exchange (ASE). The study adopts a quantitative methodology and utilizes pooled data sets that was collected following content analysis approach of the annual reports for the period 2014 to 2019. The study sample consists of 42 listed companies. The study ran a multiple regression model in order to capture the relationship between the independent variable CSRD and the dependent variable that is Firm performance which was measured using Tobin's Q. The study also utilized five control variables in order to control the hypothesized relationship between CSRD and Firm Performance. The results indicate a negative but significant relationship between CSRD and corporate market performance measured by Tobin's Q. The results stand against the notion of the business case for CSR, and indicate the opposite position, so, the higher CSRD, the lower will be Tobin's Q. Such results support the notion of the institutional theory, and provide an initial evidence for legitimacy seeking behavior in Jordanian companies. However, the results indicate a lower level of awareness of CSR across investors and market players, which support arguments of the difference in market perceptions towards CSR.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.343-353
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• 2023

Corporate reputation is a widely debated topic among academics and a crucial issue in the business world. However, previous research in this area has been scattered and fragmented, leaving room for further study, particularly in terms of reputation measurement methods. Factors such as sustainability reporting, governance attributes, and company characteristics have been linked to improved company reputation. However, there is limited research on the effects of these variables on the new methods of measuring reputation, especially in developing countries like Malaysia. Therefore, the current study developed a new measurement for reputation and aimed to examine the relationship between these variables and the new proxy of reputation. The current study collected secondary data from the company's annual report for two years period of study (i.e., 2018 and 2019) and employed content analysis. A period of two years was chosen and deemed ample to provide insightful findings of the effect of the variables associated with reputation disclosure. The results indicate that sustainability reporting, outside directors, company size, leverage, and profitability significantly impact corporate reputation. This finding suggests that Malaysian PLCs and other firms in developing countries must recognize sustainability reporting as part of their reputation management strategy that influences the company's reputation.

• KDI Journal of Economic Policy
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• 제44권1호
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• pp.49-75
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• 2022

This paper analyzes how franchise contract conditions are influenced by business structures as well as how contract conditions affect producer surplus by utilizing Korean franchise Information Disclosure Documents for the years 2014-2016. We find that franchise fees tend to increase in line with increases in the numbers of direct stores or the business period. Accordingly, it would be reasonable to check whether the franchise fee is excessive compared to the amount of reputation capital rather than to criticize the absolute level of the franchise fee. Regarding royalty contracts, the larger the discount in the raw materials purchase is, the higher the initial royalty is. Although this appears to be a royalty discount, it can be a means of inducing a raw materials purchase contract by initially setting a high royalty rate and then lowering it after the purchase contract is signed. Concerning the effect on producer surplus, the results show that an increase in franchise fees and royalties negatively affects the franchisee's operating profits but positively affects those of the franchisor's, leading to conflicts over the distribution of economic value added. Based on the findings here, we propose various policy recommendations, specifically reinforcing the contents in the Information Disclosure Document, further activating fixed-rate royalties, and strengthening the qualifications of franchisors when recruiting franchisees.