• Title/Summary/Keyword: Economics of Quality

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An International Comparative Study on Home Economics Text Books of Middle School (중학교 가정교과서의 국제비교 연구)

  • 차미경;윤인경
    • Journal of Korean Home Economics Education Association
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    • v.3 no.1
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    • pp.113-129
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    • 1991
  • This study was conducted to compare the outward aspects, objectives, and the contents of Home Economics text books of middle schools of Korea, Japan, U.S.A. and England. The results were summarized as follows. 1. The outward aspects of tex books: The Korean text books were small in size and the quality of paper was inferior to those of foreign countries. The Japanese text books were written by many authors, contained many lab works and data. Text books of U.S.A. were big in size made with good quality paper and contained many colour pictures. Text books England contained many problems and lab works. 2. Objectives of the Home Economics and Unit objectives: The objective of the subjects of Home Economics was written only in Korean text books. The unit objectives were described most concretely and detailedly in Korean text books comparing with other countries. 3. Contents: Korean text books covered all six areas of foods, clothings, housing, home management, family and occupation and theoretical explanations prevailed. Japanese text books contained numerous lab works, lacked two areas of home management and occupation, thecontents included a few practical lab works two areas of home management and occupation, the contents included a few practical lab works. In the text books of U.S.A. contained all six areas of Home Economics were covered and special emphasis was placed on self discovory and self development, and vocational guidance was also stressed. The text book of England contained only three areas of Home Economics, clothing, foods and housing; the number of area was limited but the basic theories of covered area was intended to lead to self comprehension through questions and lab works.

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A Study on the Use and Related Variables of Instructional Media by Middle and High School Home Economics Teachers (중등학교 가정과 교사들의 교수매체 활용 및 관련 변인)

  • 김용숙;이영숙
    • Journal of Korean Home Economics Education Association
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    • v.11 no.2
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    • pp.77-87
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    • 1999
  • The purpose of this study were to identify the use and related variables of instructional media by middle and high school Home Economics teachers, and to provide the foundations for the use and developments of instructional media by some teachers in Home Economics educational fields. Self administered questionnaires were distributed to middle and high school Home Economics teachers and collected by stamps from Sep. 10 to Sep. 30, 1999, and 138 questionnaires were analysed frequencies, percentages, means, and $\chi$(sup)2-test. The results were as follows:1. Schools in city areas, public schools, and boy’s schools allocated more budget to instructional media for creative Home Economics education. Teachers got instructional media information from colleagues, catalogues from media company, and advertisement or columns of journals or newspapers. 2. More younger teachers with shorter educational experiences and active members in related academic associations owned more instructional media and had the ability to develop various instructional media. 3. Most teachers showed dissatisfaction to the prices, purchasing processes, information, quality, and assortments of instructional media.

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Audit Committee, Board of Independent Commissioner, and Institutional Ownership on Earnings Quality with Strengthening of Earnings Growth

  • Muhammad Wahyuddin ABDULLAH;Muh. IKBAL;Raodahtul JANNAH;Andi Yustika Manrimawagau BAYAN;Hadriana HANAFIE
    • Journal of Distribution Science
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    • v.22 no.6
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    • pp.11-22
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    • 2024
  • Purpose: Thisstudy aimsto analyze the distribution of audit committee, independent board of commissioners, and institutional ownership on earnings quality with strengthening earnings growth. Research Design data and Methodology: This quantitative research uses a comparative causal approach. The research population consists of manufacturing companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange in 2016-2022. Samples were obtained as many as 112 using purposive sampling method. The analysis technique to test the hypothesis uses multiple linear regression tests and moderation tests with an absolute difference approach. Results: The results showed that the audit committee and board of commissioners provide a significant positive distribution on earnings quality, while institutional ownership provides a significant negative distribution on earnings quality. Earnings growth strengthens the distribution of the audit committee and independent board of commissioners on earnings quality. However, earnings growth does not strengthen the distribution of institutional ownership on earnings quality. Conclusions: Audit oversight from audit committee and management performance oversight from the independent board of commissioners improves the credibility of earnings quality. Management oversight from institutional ownership reduces earnings quality. The interaction of earnings growth with maximum supervision can improve earnings quality, except for supervision from institutional ownership.

Factors Affecting the Adoption of IFRS: The Case of Listed Companies on Ho Chi Minh Stock Exchange

  • TA, Trang Thu;PHAM, Cuong Duc;NGUYEN, Anh Huu;DOAN, Nga Thanh;DINH, Hang Thuy;DO, Giang Hoang;PHAM, Truong Hong
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.2
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    • pp.873-882
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    • 2021
  • The study investigates the key factors that affect the adoption of the International Financial Reporting Standards (IFRS) by companies listed on Ho Chi Minh Stock Exchange (HOSE) in Vietnam. The factors that are studied in this research include total debt-to-equity ratio, firm size, return-on-equity ratio, audit quality, foreign investment, and financial institution category. The authors have utilized quantitative and qualitative analyses in combination with a logistics regression model and other available analytical tools for conducting the research. All statistics processed in the paper were based on 379 audited financial statements issued in 2018. The results reveal that factors like firm size, return on equity (ROE), audit quality, foreign investment, and financial institution category positively affect the IFRS adoption of HOSE-listed companies, while total debt-to-equity ratio negatively impacts the adoption. The findings suggest Vietnamese law and policy-makers, when promoting the adoption of IFRS by listed companies, should focus more on five variables with positive influence and they can disregard the total debt-to-equity ratio that is insignificant as a factor affecting the adoption of IFRS. This implication could be applied for other firms in Vietnam and for enterprises in other countries, which are in the same stage of IFRS application.

Relationships between Quality of Life and the Parental Disciplinary Practices (부(父)와 모(母)가 지각하는 생활환경의 질과 자녀 훈육방법과의 관계)

  • 문혁준
    • Journal of the Korean Home Economics Association
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    • v.38 no.2
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    • pp.123-138
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    • 2000
  • The purpose of this study was to explore to what extent mothers and fathers differ in their disciplinary practices and to examine the relationships between quality of life and the parental disciplinary practices. The subjects of this study consisted of 220 parents(220 mothers and 220 fathers) of 5-6 years of children in Pusan. Descriptive analysis, correlation analysis, t-tests were used for data description and analysis. The major results were as follows: 1. There was a positive relationship between perceived quality of life by fathers and perceived quality of life by mothers. 2. There was a difference between fathers and mothers in relation to perceived quality of life. Fathers perceived their quality of life more highly than did mothers. 3. There were positive relations between parental educational level, household income and quality of life. 4. There were differences between fathers and mothers in relation to disciplinary practices. Fathers exhibited more effective disciplinary practices(including less overreactiveness and less verbosity) than did mothers. 5. There were no relations between parental educational level and disciplinary practices, but household income was only related to maternal disciplinary practices. 6. There were positive relations between quality of life and disciplinary practices. The higher parents perceived their quality of life, the more parents exhibited effective parental disciplinary practices.

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The Effect of Prior Financial Performance on Organizational Reputation and Earnings Management

  • HUYNH, Quang Linh;NGUYEN, Nguyen Van
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.4
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    • pp.75-81
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    • 2019
  • The paper aims to investigate the linkage among prior financial performance, organizational reputation and earnings quality. Firstly, it examines the influence of prior financial performance on organizational reputation and on earnings quality. Secondly, this research explores the moderating role that prior financial performance plays in the causal relationship from organizational reputation to earnings quality. Thirdly, the mediating role of organizational reputation in the effect of prior financial performance on earnings quality is analyzed. The empirical findings show that, prior financial performance positively affects both earnings quality and organizational reputation that in turn partly mediates the causal connection from prior financial performance to earnings quality; whereas prior financial performance imposes a positive moderation in the influence of organizational reputation on earnings quality. This research is expected to provide scholars and practitioners with a thorough understanding of the complex link among prior financial performance, organizational reputation and earnings quality. That helps them to deliver good decisions on the investment of suitable resources in maintaining and enhancing their organizational reputation, which assures a higher quality of reported earnings that in turn improves involved stakeholders' confidence in their firm. This likely leads the firms to gain better performance in the future.

Effects of onion extracts (Allium cepa) inclusion in diets on growth performance, carcass characteristics, and bone morphometric of broiler chickens

  • E. Malematja;T. G. Manyelo;J. W. Ng'ambi;M. F. D. Nemauluma;S. D. Kolobe
    • Animal Bioscience
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    • v.36 no.7
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    • pp.1075-1082
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    • 2023
  • Objective: Animal feed companies and researchers are currently embarking on quests for feed additives that could combat the pathogens while promoting growth as well as maintaining quality products. The current study aimed to evaluate the effects of onion extracts on growth performance, carcass quality, and bone morphometrics of broiler chickens. Methods: A total number of 200 one-day-old unsexed Ross 308 broiler chicks were assigned to 5 treatment groups, replicated 4 times. Each replicate (pens) held 10 chickens in a completely randomized design. The experimental diets were then randomly allotted to the pens which act as experimental units. The isoenergetic and isonitrogenous diets were formulated by including onion extracts at 0, 5, 10, 15, or 25 g/kg in a complete broiler diet. Feed intake, and body weight, were recorded then used to calculate feed conversion ratio. At the end of the experiment (42 days), four chickens from each pen were randomly selected for slaughter for carcass, bone morphology and sensory evaluation. Results: Results showed that onion extract supplementation did not affect (p>0.05) growth performances and meat sensory evaluation. However, there was a significantly increased (p<0.05) meat shear force in groups receiving onion extracts dietary treatments. Furthermore, onion extracts improved (p<0.05) bone morphology of broiler chickens in terms of weight, diameter, calcium, and phosphorous contents. Conclusion: In conclusion, onion extracts can be safely included in a commercial broiler diet as a growth promoter without causing adverse effects on growth performance traits and carcass quality in chickens. Onion extract supplementation improved tibia bone growth and strength in broiler chickens.

A survey for research and application of quality science in CHINA

  • Xu, Jichao
    • International Journal of Quality Innovation
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    • v.1 no.1
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    • pp.38-57
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    • 2000
  • Quality science may be defined as the subject promoting both quality and productivity, which may include quality management, quality engineering and technology innovation. The research and application of quality science have been in existence for many years in China. This report first reviews its recent history as well as the analysis of the status quo. Finally, a prospectus and comments section for the future of quality science points out the development trends and its significant effectiveness on China's modem economics.

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A Study of Accreditation of Child Care Centers and Liberation of Child Care Service Tuition based on the Perspective of Economics (한국의 보육료 자율화와 보육시설 평가인증제에 대한 경제학적 분석)

  • Song, Seung-Min
    • Korean Journal of Human Ecology
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    • v.14 no.6
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    • pp.915-924
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    • 2005
  • In this study, two controversial Child Care Policies will be discussed based on the perspective of Economics: Accreditation of Child Care Centers and Liberation of Child Care Service Tuition. Liberation of Child Care Service Tuition is to provide parents and children with exact quality which they want at a differentiated price. Accreditation of Child Care Center is to enhance the quality of child care service by evaluating the quality of centers and grading centers into three classes. This study concludes that success or failure of the policies mostly depend on the investment capability of the government to increase the supply of child care centers. Employing these two policies requires the child care rate more than certain level and more financial investment from the government since the responsibility of providing child care services relies mostly on the government in Korea.

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Service Failure and Service Recovery Experienced by Online Apparel Shoppers (패션상품 온라인 구매경험자의 서비스 실패와 회복에 관한 연구)

  • Park, Min-Jung
    • Journal of the Korean Home Economics Association
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    • v.47 no.7
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    • pp.73-82
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    • 2009
  • The purpose of this study was to examine the effect of perceived justice associated with service recovery on perceived service quality, and the relationships among perceived service quality, customer satisfaction and behavioral intentions in online apparel shopping contexts. Justice theory provided the theoretical framework for this study. The research strategy employed an online survey methodology. Online shoppers (N=669) who had experiences in service failure and dissatisfactions completed a questionnaire. The model of the study was tested by structural equation modeling (SEM) and the results of SEM revealed positive effect of perceived justice regarding service recovery on perceived service quality, positive effect of perceived service quality on customer satisfaction, and positive effect of customer satisfaction on behavioral intention. The results of this study have implications for online retailers. Online retailers need to understand the importance of service recovery by which service failures are managed.