• Journal of Digital Convergence
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• v.17 no.3
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• pp.153-160
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• 2019

This paper analyzes the impact of investment tendency of foreign investor on accounting conservatism. We use the sample of 1,527 firm-year Korea listed companies belonging to non-financial corporate sector during 2014-2016. The results of empirical analyses show that investment horizons of foreign investors has a positive relevance with accounting conservatism. This result indicates that the firm have a long-term foreign investors has a good quality of accounting earning than the firm have a short-term foreign investors. This study that verified the relevance between investment tendency of foreign investor and accounting conservatism is expected to provide useful information by suggesting the need for more incentive for the long-term foreign investors. And we expect a follow-up study focused on the discriminative effect of investment tendency of foreign investor on accounting policy.

• 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.

• Journal of the Korean Society of Food Science and Nutrition
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• v.39 no.4
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• pp.613-623
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• 2010

The purpose of this study was to examine parents' perceptions towards the importance and performance levels of foodservices quality at kindergartens. The questionnaire was developed to measure the thirty-one quality attributes of foodservice operations. A questionnaire survey was conducted to 500 parents and the return rates were 62.4%. The survey period was from July 15 to August 8, 2008. The parents had a high level of perception toward the need for foodservice, earning 4.46 points out of 5 point. Their perceptions of foodservice quality were examined by six dimensions of importance and performance level. While the parents gave 4 points or greater of 5 points to most quality attributes of importance level, they gave 4 points or less out of 5 points to most quality attributes of performance level. As for the importance and performance level of the quality dimensions of foodservice, parents regarded sanitation as the most important dimension. IPA showed that 'ventilation', 'sanitation of tableware' and 'sanitation of dining tables and chairs' were included as 'focus' areas. The overall satisfaction level for foodservice was 3.74 out of 5 points A higher level of satisfaction was shown at self-operated foodservice system of kindergartens. According to multiple regression analysis, 46.3% of the variance in the respondents' overall satisfaction scores was explained by factors such as food, menu and price, facilities, sanitation, atmosphere and foodservice effects.

• Journal of Korean Home Economics Education Association
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• v.20 no.3
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• pp.179-200
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• 2008

This study is aimed at contributing to the future development of Home Economics Education Department by suggesting basic data of TQM(Total Qualify Management) for evaluating TQM of Home Economics Education Departmeut in education colleges. A survey was conducted involving all junior(3rd year) students of Home Economics Education Department in education colleges either by making a visit to 3 different schools or by sending it in the mail to 10 different schools. Responding answer-sheets, 302 copies(88.3%) out of 342 copies in total were returned. Finally, we used 285 copies(83.3%) as data for analysis. The results of this study are as follows: In terms of Professional Qualification of Home Economics Teachers, the students had passion for their Home Economics Education and also had a great pride and mission to be future Home Economics teachers. However, their ability proved to be poor and low in presenting a vision for Home Economics, in conducting extra-curricular activities, and the computer skills. In the case of college students, their satisfaction showed an average point 3.15 on a scale of 5. Those students who entered school voluntarily or those who hoped for re-entrance showed more satisfaction than those who entered school with good academic records or those who do not hope for re-entrance into school. In terms of professors' leadership, Students are perceived to choose 'Transactional Leadership' instead of 'Transformational Leadership'. Students', who have higher satisfaction and hopes for re-entrance, perception level about their professors' leadership style showed higher satisfaction than average. The students empowerment level showed average point 3.52, which is considered relatively high. Students at the college where professors majored in Home Economics Education are employed showed higher empowerment level than students at the college with professors who did not major in Home Economics Education. The result of evaluating general demand for renovating of Home Economics Education Dept. showed that: they perceived the "Teacher Education Course" of Home Economics Education Dept. as in need of cultivating practical skills in secondary school. They also said, "Teaching Method" is in great need of renovation. In the case of teaching method, they preferred laboratory work, and practical training. In earning credits, they emphasized the importance of faithfully completing the "Study of Content". For the Subject Matter Education, they required a training course to be set up in the secondary school. Finally they claimed that the teachers and students need to take the initiative in developing a Curriculum of Home Economics Education Dept. Based on the findings mentioned above, I would like to suggest further research on how to adopt and evaluate TQM in Home Economics Education, and faculty-centered evaluation methods. I also would like to suggest to vitalize quality research through the form of narrative research.

• Korean Journal of Construction Engineering and Management
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• v.15 no.3
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• pp.23-30
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• 2014

Overseas construction orders of domestic companies had been increased significantly in a short period from $10.9 billion in 2005 to $64.9 billion in 2012. However experts are concerned that quality of growth will not support quantitative growth. This study suggest concentrate competencies for not only winning in bid but also successful execution of domestic companies. 4 Steps which are Pre-Marketing, Bid-Preparation, Bidding, Contract Phase are defined for competency assessment. After drawing specific tasks by phase, survey asking importance and capability of the tasks to the person in charge of bidding and site was conducted by utilizing Likert 7 point scale. According to the result of IPA analysis, domestic construction companies need to ensure internal competencies; Project risk review, Bid team organization, and external competencies; Client needs grasp, Localization strategy, Cooperation establishment. Hearafter domestic construction companies will be able to utilize the result of the study for setting bidding strategy for winning in bid and improving earning rate.

• Journal of Wetlands Research
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• v.21 no.1
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• pp.43-56
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• 2019

Irrigated and flooded rice paddy contributes to the greenhouse gas emissions (GHG) that affect climate. This in turn affects the supply and reliability of the water needed for rice production. This dynamic makes current rice production methods foreseeably less sustainable over time while having other undesirable effects. Intermittent irrigation by a means of the system of rice intensification (SRI) and alternate wetting and drying (AWD) methods was reviewed to reduce global warming potential (GWP) from 29% to 90% depending on site-specific characteristics from flooded rice paddy and analyzed to be a promising option for enhancing the productivity of water as well, an increasingly constraining resource. Additional benefits associated with the SRI/AWD can be less arsenic in the grain and less degradation of water quality in the run-off from rice paddies. Adoption and expansion of intermittent irrigation of SRI/AWD may require costly public and private investments in irrigation infrastructure that can precisely make irrigation control, and the involvement and upgrading of water management agencies and farmer organizations to enhance management capabilities. Private and public collaboration as a means of earning carbon credit under the clean-development mechanism (CDM) with SRI/AWD for industries to meet as a part of their GHG emission quota as well as a social contribution and publicity program could contribute to adopt intermittent irrigation and rural investment and development. Also, inclusion of SRI and AWD in programs designed under CDM and/or in official development assistance (ODA) projects could contribute to climate-change mitigation and help to achieve UN sustainable development goals (SDGs).

• Journal of the Korean Society of Food Science and Nutrition
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• v.42 no.1
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• pp.102-113
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• 2013

The purpose of this study was to examine parental perceptions on the importance, performance level, and satisfaction with foodservice quality at daycare centers in the Compensation and Welfare Service institute. The questionnaire was developed to measure thirty-two attributes of foodservice operations are administered to 598 parents and 23 foodservice supervisors from June 22, 2009 to July 10, 2009. The parents placed a high importance on the need for foodservices, earning 4.70 points out of 5 points. Their perceptions of foodservice quality menu, foodservice ingredients and effects, facilities, sanitation, and service scored even higher than performance. The overall satisfaction level for foodservice compared to performance was 4.33 and 4.03 points out of 5 points, respectively. Multiple regression analysis indicated that 98.6% of the variance in parents' overall satisfaction scores was explained by six dimensions.

• KDI Journal of Economic Policy
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• v.32 no.2
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• pp.55-92
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• 2010

In terms of labor market accomplishments, such as income, size of the company, and the matching quality between one's job and college major (specialization), a very large discrepancy is observed between the graduates from colleges located in Seoul and those outside Seoul. But, when the department average score of the Scholastic Aptitude Test (SAT) at the time of college entrance is controlled for, the discrepancy is found to be reduced to a considerable degree. In the case of wage gap, at least two third can be explained by the SAT score gap. The remaining wage gap seems to reflect the characteristics of workplace. In other words, graduates with high SAT scores enter colleges located in Seoul and thus tend to find better jobs leading to earning differences. This result that confirms the importance of aptitude test scores suggests that in the labor market, one of the major reasons behind a lower accomplishment of the graduate from local colleges is due to a lower competitiveness of local colleges in attracting the brightest students. But, this should not be viewed as only an internal problem of local colleges. This is because the growth of local economies tends to haul the advancement of local colleges in that area rather than being the other way around. The agglomeration effect in Seoul where headquarters of large corporations and financial institutions gather is the factor that has elevated the status of colleges located in Seoul since this provides highly preferred job choices of graduates. When the competitiveness of college is significantly influenced by exogenous factors, such as the vicinity to Seoul, the effort being made by colleges alone would not be enough to improve the situation. However, the central government, too, is not in the position to carry out countermeasure policies for such problems. The regional development strategy boosted through supportive policies for local colleges, such as financial support, is not based on the persuasive and empirical grounds. It is true that college education is universal and that the government''s intervention in assisting local colleges to secure basic conditions, such as tenure faculty and adequate facilities is necessary. However, the way of intervention should not be a support-only type. In order to improve the efficiency and effect of financial support, restructuring programs, including the merger and integration of insolvent colleges, should be underway prior to providing support. In addition, when the policy is focused on education recipients-local college students, and not on education providers-local colleges, the importance of regional gap in compulsory education (elementary and junior high schools) turns out to be much important as the gap between metropolitan area colleges and local colleges. Considering the educational gap before college entrance shown from the discrepancies of aptitude test scores among different regions, the imbalance between regions in terms of human resources is apparently derived from compulsory education, and not from college education. Therefore, there is a need to double the policy efforts to reduce the educational gap among different regions. In addition, given the current situation where it is difficult to find appropriate ex post facto policy measures to solve the problem of income gap between the graduates from metropolitan colleges and local colleges, it can be said that improving the environment for compulsory education in local areas is a growing necessity for bridging the educational gap among different regions.

• Journal of Society of Preventive Korean Medicine
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• v.5 no.1
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• pp.41-56
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• 2001

Overview: The purpose of this study was to evaluate the determinants on the correlation between constitution and health promoting lifestyle profile on the workers. Also, the questionnaire on the HPLP (health promoting lifestyle profile) of Walker(1987) and Sa-sang constitution of Lee(l894) were utilized Methods: Data from a representative sample of 652 workers were analyzed Pearson's chi-square test analysis was utilized to test the explanatory causal model and to determine the direct and indirect effects of independent variables on quality of life. Results: Constitutional distribution among exposed group, were Tae-eum In(43.7%), So-eum In(33.6%), and So-yang In(22.7%). The degree of the subjects practicing health promoting lifestyle, on a scale of 1 to 4, is an average of 2.62, personal relations 2.94, self-realization 2.86, stress management 2.71, nutrition 2.68, responsibility for health 2.37, and exercise 2.21, with personal relations earning the highest points and exercise the lowest As for factors influencing health promoting lifestyle, there is significant difference between sex and age. That is female and higher age. On the difference between constitution and health promoting lifestyle, Tae-eum In is the highest all area except personal relations. So-eum In is the lowest all area except responsibility for health. Conclusions: Tae-eum In totally do health promoting lifestyle well but So-eum In relatively not. On the Study we used the HPLP(health promoting lifestyle profile) on the premise that each person's daily life, the attitude and the practice level to the health have an influence on the health. So in the constitution there is a little differences in the consideration and the practice level and health condition will be different. On this study we finish up by knowing about the health promoting lifestyle. But on next time we will have to go on studying about the sign and the comparison with the result of western and oriental medical health examination to the each constitution on carrying out continuously oriental medical health examination.

• Journal of Distribution Science
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• v.10 no.3
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• pp.51-61
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• 2012

This study seeks to understand how the choice of a coffee shop is related to a customer's loyalty and which characteristics of a shop influence this choice. It considers large-sized coffee shops brands whose market scale has gradually grown. The users' choice of shop is determined by price, employee service, shop location, and shop atmosphere. The study investigated the effects of these four properties on the brand attitudes of coffee shops. The effects were found to vary depending on users' characteristics. The properties with the largest influence were shop atmosphere and shop location Therefore, the purpose of the study was to examine the properties that could help coffee shops get loyal customers, and the choice properties that could satisfy consumers' desires The study examined consumers' perceptions of shop properties at selection of coffee shop and the difference between perceptual difference and coffee brand in order to investigate customers' desires and needs and to suggest ways that could supply products and service. The research methodology consisted of two parts: normative and empirical research, which includes empirical analysis and statistical analysis. In this study, a statistical analysis of the empirical research was carried out. The study theoretically confirmed the shop choice properties by reviewing previous studies and performed an empirical analysis including cross tabulation based on secondary material. The findings were as follows: First, coffee shop choice properties varied by gender. Price advantage influenced the choice of both men and women; men preferred nearer coffee shops where they could buy coffee easily and more conveniently than women did. The atmosphere of the coffee shop had the greatest influence on both men and women, and shop atmosphere was thought to be the most important for age analysis. In the past, customers selected coffee shops solely to drink coffee. Now, they select the coffee shop according to its interior, menu variety, and atmosphere owing to improved quality and service of coffee shop brands. Second, the prices of the brands did not vary much because the coffee shops were similarly priced. The service was thought to be more important and to elevate service quality so that price and employee service and other properties did not have a great influence on shop choice. However, those working in the farming, forestry, fishery, and livestock industries were more concerned with the price than the shop atmosphere. College and graduate school students were also affected by inexpensive price. Third, shop choice properties varied depending on income. The shop location and shop atmosphere had a greater influence on shop choice. The customers in an income bracket of less than 2 million won selected low-price coffee shops more than those earning 6 million won or more. Therefore, price advantage had no relation with difference in income. The higher income group was not affected by employee service. Fourth, shop choice properties varied depending on place. For instance, customers at Ulsan were the most affected by the price, and the ones at Busan were the least affected. The shop location had the greatest influence among all of the properties. Among the places surveyed, Gwangju had the least influence. The alternate use of space in a coffee shop was thought to be important in all the cities under consideration. The customers at Ulsan were not affected by employee service, and they selected coffee shops according to quality and preference of shop atmosphere. Lastly, the price factor was found to be a little higher than other factors when customers frequently selected brands according to shop properties. Customers at Gwangju reacted to discounts more than those in other cities did, and the former gave less priority to the quality and taste of coffee. Brand preference varied depending on coffee shop location. Customers at Busan selected brands according to the coffee shop location, and those at Ulsan were not influenced by employee kindness and specialty. The implications of this study are that franchise coffee shop businesses should focus on customers rather than aggressive marketing strategies that increase the number of coffee shops. Thus, they should create an environment with a good atmosphere and set up coffee shops in places that customers have good access to. This study has some limitations. First, the respondents were concentrated in metropolitan areas. Secondary data showed that the number of respondents at Seoul was much more than that at Gyeonggi-do. Furthermore, the number of respondents at Gyeonggi-do was much more than those at the six major cities in the nation. Thus, the regional sample was not representative enough of the population. Second, respondents' ratio was used as a measurement scale to test the perception of shop choice properties and brand preference. The difficulties arose when examining the relation between these properties and brand preference, as well as when understanding the difference between groups. Therefore, future research should seek to address some of the shortcomings of this study: If the coffee shops are being expanded to local areas, then a questionnaire survey of consumers at small cities in local areas shall be conducted to collect primary material. In particular, variables of the questionnaire survey shall be measured using Likert scales in order to include perception on shop choice properties, brand preference, and repurchase. Therefore, correlation analysis, multi-regression, and ANOVA shall be used for empirical analysis and to investigate consumers' attitudes and behavior in detail.