• Title/Summary/Keyword: Disclosure quality

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The Effect of Badges Gamification on Participation Behavior in StackOverflow (스택오버플로 배지 시스템의 게임화 효과에 관한 연구)

  • Nam, Jeongin;Baek, Hyunmi
    • Knowledge Management Research
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    • v.23 no.3
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    • pp.1-22
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    • 2022
  • This study aims to investigate the gamification effect of the badge awards, the most popular gamification process, on users participation behavior. This study also attempts to investigate the effect of tailored gamification, which designs the system of gamification differently based on users' characteristics, focusing on the level of online user information disclosure. For this, we collect and analyze data on 557 users and 1,048,020 answers from StackOverflow, an online Q&A community for developers. The results show that providing a badge is effective for increasing the amount of user participation, whereas providing a goal through the badge is partially effective for increasing the quality of participation. However, the moderating effect of whether users disclose their SNS information on the relationship between badge gaining and participation decrease is not statistically significant. For platform operators, our findings emphasize the importance of gamification design to enhance user engagement effectively.

The Relation between Correction of Annual Reports and Earnings Management (사업보고서 정정보고와 이익조정의 관계)

  • Sin, Su-Jin;Jung, Kyoung-Chol;Bae, Seong-Ho
    • Asia-Pacific Journal of Business
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    • v.11 no.4
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    • pp.271-289
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    • 2020
  • Purpose - This paper examined the relation between Correction of Annual Reports and Earnings management. The annual reports are used as key reports for critical decision making by providing useful information to various stakeholders across the firm. Design/methodology/approach - The sequence of this study is analysed that each of the following two cases affects the earning management: 1. that corrections have been made; 2. Where financial information have been modified or non-financial information have been modified during the correction of the annual report. We draw an initial sample of firms listed on the Korea Stock Exchange from 2014 to 2017. Among these, we excluded firms that were not able to obtain the variables needed to measure the correction of Annual Reports and the earnings management. Finally, we use the 7,035 firm-year observations. Findings - Our empirical results of this study are as follows; First, it turned out that the earnings management of companies that report business reports on corrections is larger than those that do not. Second, among the types of annual report corrections, the correction of non-financial information is significantly larger on earnings management than the correction of financial information. Research implications or Originality - The correction disclosure of business reports is a very important issue in terms of accounting information accuracy and reliability. The results of this study will provide policy implications for correction disclosures and regulations due to an important issue as accounting information. An entity that initially prepares accounting information should advanced in such a way that it provides high quality accounting information and then complements and accepts it by various stakeholders.

Side Effects of Orthopedic Products in Veterinary Medicine in South Korea

  • Yun, Taesik;Jung, Soo Yeon;Kang, Kyongmook;Yun, Seon-Jong;Koo, Yoonhoi;Park, Jooyoung;Kim, Ill-Hwa;Kang, Hyun-Gu
    • Journal of Veterinary Clinics
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    • v.39 no.1
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    • pp.9-15
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    • 2022
  • As more veterinary clinics become specialized with the growth of the companion animal market, an increasing number of veterinary clinics perform orthopedic surgery and use orthopedic products, some of which are defective and have side effects. Thus, the present study aimed to prepare fundamental data for the revision and development of manufacturing standards for these products in order to prevent their side effects. We conducted a survey targeting veterinary clinics as consumers and medical device companies as suppliers. Veterinary clinics were surveyed via offline and online methods; 320 clinics that offered orthopedic surgery and approximately 4,000 veterinary clinics that were registered in the Korean Veterinary Medical Association were targeted, and 153 veterinary clinics responded to the survey. The survey for medical device companies, was performed online, targeting 29 companies; 14 companies responded. The number of side effects of orthopedic products was higher in animal orthopedic products than in those for human use. Many consumers tended to suspect that side effects were caused by product defects. To resolve side effects after using orthopedic products, consumers mostly underwent reoperation. Meanwhile, some severe cases proceeded to legal disputes. Similarly, medical device companies, or the suppliers, responded that most side effects occurred in veterinary orthopedic products and that product defects and mistakes in use were the causes. As for most of the follow-up actions for side effects, these companies either reported the issue to those in charge or analyzed and resolved the issues themselves. Therefore, to develop quality products, suppliers should be provided with clear standards for the production, and information disclosure and a report system for side effects should be particularly established to gain consumers' trust regarding the safety of these products.

ESG Strategy Analysis of Korea Fashion Companies (국내 패션기업의 ESG 전략 분석)

  • Shin-Hyun Cho;Hye-Jung Seok
    • Journal of the Korea Fashion and Costume Design Association
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    • v.25 no.2
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    • pp.45-59
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    • 2023
  • This study aims to find implications for the introduction and practice of ESG by domestic fashion companies by examining the core ESG topics and strategies of Samsung C&T Fashion Division, Kolon FnC, F&F holdings, and Fila. ESG management analysis examined the importance of the criticality evaluation process, critical issues, and implementation strategies for each key topic based on the company's 2021 ESG sustainable management report, and analyzed the relationship with UN SDGs and the GRI. The analysis results are as follows: As for KCGS' ESG rating, Samsung C&T's fashion division, Kolon FnC, and Fila Holdings were rated A, while F&F Holdings was rated B+. The major issues derived from ESG's criticality assessment are environmental issues related to Samsung C&T's fashion division. Kolon FnC was found to have focused on the social sector and F&F Holdings focused on governance structure. After examining the correlation between the ESG core strategies of the investigated fashion companies and the 17 SDGs, the common areas were identified as quality employment, sustainable production and consumption, and climate changes and response. Correlation with the GRI Standards 2021 Index, (GRI 1, GRI 11, and GRI 12 created in 2021) was not reflected. In the future, it will be necessary to have a transparent governance structure that meets global standards, sets measurable goals, and continuously manages them. Other companies should also recognize ESG management processes that embrace various stakeholders and strengthens win-win cooperation to manage risks, and establish mid- to long-term response strategies.

A Study on ESG Management Strategies of Port Enterprises for Sustainable Ports: Focusing on Port Authority (지속가능 항만을 위한 항만기업의 ESG경영전략에 관한 연구: 항만공사를 중심으로)

  • Seo, Mun-Sung
    • Journal of Korea Port Economic Association
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    • v.39 no.4
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    • pp.309-324
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    • 2023
  • Recently, not only has ESG (Environment, Society, Governance) been discussed domestically and internationally intensively, both within companies and at the level of national competitiveness, but also ESG management is seen as a concept that practically implements a new value system for sustainable development of our humankind. As the mandatory disclosure of environmental, social and governance (ESG) is scheduled for 2025, it is a reality that companies are experiencing considerable burdens and difficulties. In recent years, among ESG activities, which are non-financial management performance in the shipping and port industries, environmentally friendly activities are acting as an important indicator for shipping companies. In particular, the National Assembly has enacted laws related to air quality, including ports, and the Ministry of Maritime Affairs and Fisheries is making various support measures and plans to create eco-friendly ports. Accordingly, the purpose of this study is to analyze the current status of ESG reports and suggest related problems and improvement plans for ESG activation.

Assessment and Support Measures of Academic Journals in the National Open Access Platform AccessON

  • Hyekyong Hwang;Eun Jee Lee;Wan Jong Kim;Jin Ho Park
    • Journal of Information Science Theory and Practice
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    • v.12 no.3
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    • pp.75-88
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    • 2024
  • This study aims to assess the maturity of Korean open access (OA) journals using the OA infrastructure provided by the Korea Institute of Science and Technology Information, and develop necessary strategies for future improvement. The assessment model consists of three dimensions, 12 items, and 24 sub-items. The importance of the three dimensions (A: OA policy establishment and disclosure, B: OA sustainability, and C: Journal openness quality) was differentiated by the Analytic Hierarchy Process, and the maturity stages were divided into five levels (Entry, Growth1, Growth2, Maturity1, and Maturity2). The assessment was carried out twice for 100 academic journals. The results indicated that the proportion of journals at or above the Growth1 level increased by 11% to reach 83% during the second assessment phase, which could be owing to the learnings of the first assessment. Following expert consultations on the assessment results, three support measures were identified to activate OA. The first includes OA promotion and education activities, which involve creating standard regulations and guidelines, and advancing educational activities for societies that are either preparing for or currently implementing OA. The second involves providing support for technical aspects, such as identifiers, XMLization, and copyright management, through peer review and OA publishing platforms. The third includes collaborative activities to enhance journal evaluations and the recognition criteria for researchers' achievements in OA journals, and fostering cooperation with national and research and development institutions for financial support.

An Analysis of Consumers' Problematic Complaining Behaviors and Firms' Reactions (소비자의 악성불평행동 분석 및 기업의 대처행동 조사 연구)

  • Huh, Kyung-Ok
    • Journal of Families and Better Life
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    • v.30 no.6
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    • pp.167-181
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    • 2012
  • This study analyzed consumer's harsh complaining behaviors and firm's reactions toward consumers' harsh complaining behavior, and investigated the differences in the firms' reactions according to the characteristics of counselors and customer service centers. In addition, this study attempted to find a strategy and provide guidance regarding consumer's harsh complaining behaviors. The results of this study are discussed below. First, consumer's harsh complaining attitudes were expressed by crude language, violent language, threats, personal attacks, and claims of a high-ranking social position. Consumer's directive, complaining behaviors were repeated on the telephone, and threats of prosecution or disclosure to the public, exposure of habitual product returns, and requests for interviews with superiorsat the representative firm were made. Second, a firm typologies according to its reaction style toward a consumer's harsh complaining behaviors were as follows: Group 1, having a neutral attitude toward consumers and preparation thoroughly regarding their demands; Group 2, having a negative attitude toward consumers and some degree of preparation toward consumers' demands; and finally, Group 3, having a positive attitude toward consumers but offering insufficient reparation regarding consumers' demands. Third, female counselors, counselors having a certified counselor's license, and those much experience working in labor work were more likely to be in Group 3. Male counselors, part-time counselors, and those having experience of many years were more likely to be in Group 2. Group 1 were more likely to have large number of workers at customer service centers, male counselors, and to have large numbers of educational training programs related to the reactions of consumers in the form of dissatisfaction, complaints, how to offer compensation for injuries to consumers, and issues related to PL(product liability). In addition, Group 1 also had more firm level welfare policies related to hight stress levels of consumer counselors and extra types of support regarding harsh consumers. However, Group 2 members were more likely to provide excessive compensation and rewards to harsh consumers. Finally, to react to consumer's harsh complaint efficiently, it was suggested that firms should not treat consumers as harsh consumers, should react to consumers' complaints sincerely, and should take precautionary management efforts as regards consumer dissatisfaction based on better quality control of products. In addition, it was deemed necessary to formulate a management strategy to train competent consumer counselors with a high quality of counselor skill, having standardized and consistent reaction guidance toward consumer complaints and thorough knowledge of compensation rules for consumer injuries and subsequent guidance.

The reform of inspection of adult social care market in the UK and policy suggestions for long-term care in South Korea (영국 성인돌봄서비스 시장에 대한 감독 개혁과 한국 장기요양의 시사점)

  • Chon, Yongho
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.4
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    • pp.203-210
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    • 2018
  • The UK is famous for being the first country in Europe to adopt the policies of marketisation regarding social welfare. Numerous other countries, including social democratic countries, have followed suit, and South Korea has also adopted the marketisation of care through the introduction of long-term care insurance. The aim of this study is to examine recent reforms concerning adult social care market in the UK, and to determine policy recommendations to further develop the Korean long-term care insurance market. Findings show that the UK has actively regulated and managed the care market. In particular, after the sudden bankruptcy of nursing homes, the CQC systematically analyzes the risks of bankruptcy of big service providers in terms of financial conditions and quality of services according to the six steps detailed in the Care Act 2014. If some service providers experience high levels of risk, the CQC reports results to local authorities in order to manage the risk of bankruptcy of these service providers. Such reforms in the UK suggest a number of policy measures for South Korea in which the problems of long-term care market are prevalent, including increased system management, introduction of a new inspection system, the expansion of public-based inspection organizations, and disclosure of information by the National Health Insurance Corporation.

Effect of Smart Life on Politics, Society, Culture, and Economy (스마트라이프가 정치.사회.문화.경제에 미치는 영향)

  • Kim, Man-Ki
    • Journal of Digital Convergence
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    • v.9 no.6
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    • pp.91-102
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    • 2011
  • Smart work is deeply embedded in our contemporary lives. This is called Smart Life. The expansion of communication, caused by smart life is utilized for the political purposes of politicians, political candidates, and political policies. Chiefly, smart life includes improvement in awareness, personal relations, and policy advocacy. Socially, smart life leads the proliferation of issues and civil movement. In particular, smart life has a significant effect on culture. In the case of K-POP, it is disseminated going beyond space time. It enhances economic value added by joining and sharing at the same time. Smart life has numerous advantages such as improving the quality of life, but it might cause inconvenience depending on users because there are differences in acceptance according to generations. Due to the heavy weight on the device, there are some side-effects such as lacking in human thinking, disclosure in private life, lacking in basic securities, increase in information addicts who are anxious when they do not get on the Internet or SNS, and interference with work. However, this inconvenience can change into convenience when users are accustomed to it. Like this, smart life influences politics, economy, society, and culture a lot. Working environment of smart life is a new paradigm, which can generate high performance through working in an exciting and bright atmosphere with easy economy and putting value on results.

Probability-based Cost Analysis for Recycling Secondary Products from Construction Waste (건설폐기물 재활용 2차 제품에 대한 확률모델 기반 비용분석)

  • Kwon, Kihyon;Kim, Do-Gyeum;Lee, Ho-Jae;Seo, Eun-Ah
    • Journal of the Korean Recycled Construction Resources Institute
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    • v.8 no.2
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    • pp.227-234
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    • 2020
  • Under consideration of construction waste recycling, candidate secondary products applicable for the civil and construction areas can be reliably employed based on the recycling cost analysis. For the validation purpose, probability-based cost analyses were performed to estimate recycling cost profit considering uncertainties. When recycling construction wastes, the costs at each stage are fully dependent on target products to be adopted. To achieve commercialization of each product, its quality has to be improved with economic efficiency through accurate evaluation of input costs. Based on the probabilistic recycling cost analysis, the cost benefit for target products was estimated with waste classification cost, transportation cost to recycling treatment facilities and production cost. All necessary information on the cost analysis were collected from literature, disclosure, and existing recycling companies. In addition, a cost difference between recycled and non-recycled events was made. As a result, a probability-based recycling cost estimate for candidate secondary products was herein presented.