• International Area Studies Review
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• v.21 no.4
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• pp.247-268
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• 2017

This paper analyzes for companies of 2011~2014 the effects of corporate social responsibility on audit efficiency. Using KEJI Index and its individual components which is published by Citizens' Coalition for Economic Justice Institute, this paper analyzes their effects on audit efficiency of audit fees and audit hours. The results of analyses are as followings. First, corporate social responsibility(CSR) composite index did not show any significant relationship between audit fees and audit hours. However, for analyses of the effects of CSR individual components on audit efficiency, variable such as CSR fairness(CSR2), CSR social contribution(CSR3), CSR environmental protection activity(CSR5) have the negative effects on the audit fees and audit time. and CSR customer protection(CSR4), CSR employee satisfaction(CSR6) have the positive effects on the audit fees and audit time. Results suggest that independent auditors may reduce audit risks associated with possible misrepresentation of financial statements for companies with high scores of CSR fairness (CSR2), CSR social contribution(CSR3), and CSR environmental protection activity(CSR5). Also, financial statement auditors may perceive surge of discretionary expenses, and set audit risk high for companies with CSR customer protection(CSR4), and CSR employee satisfaction(CSR6). Together, KEJI Index and its individual components appear to have differential effects on audit efficiency.

• The Korean Society of Law and Medicine
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• v.11 no.2
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• pp.149-179
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• 2010

In November 2007, the Korean Constiutional Court held that a joint penal provision in which the individual employer is punished when his or her employee is determined to have committed a crime was unconstitutional, because the joint penal provision had no contents for the culpability of an individual employer and thus violated the constitutionally protected principle of culpability. After the Korean Constitutional Court's judgment, since December 2008 the Ministry of Justice began to change the old joint penal provision into the new revised joint penal provision. On January 2010, the old joint penal provisions of 110 laws were revised. The new revised joint penal provision adds only an additional sentence: "If a juristic person, an entity or an individual perform due care and supervision over its employee for the prevention of such a crime, it will be exempted from the punishment". But an presumption of negligence clause that is added in the new revised joint penal provision is still vacuum in concerned with supervision responsibility. Probably the new form of penal provision, that is understood to be a kind of the presumption of negligence, could let the burden of proof be changed from the public prosecutor to the accused, in other words employer-side. Especially, when joint penal provision is applied to hospital as administrative punishment, according to the hospital is a (juridical) foundation or not, the application of the joint penal provision is different and unfaithful. In my opinion, therefore, a corporation liability could be considered according to various liability of employee's business and the crime its employee committed because of an organizational failure of the corporation.

• Journal of the Korean Operations Research and Management Science Society
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• v.38 no.1
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• pp.15-27
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• 2013

Because consumers tend to have negative opinion about a company that neglects social issues like poverty or pollution while it focuses on its own profit, a lot of companies have invested their resources in Corporate Social Responsibility(CSR). CSR has merits of image improving and profit gaining, on the other hand, it has also many shortcomings. First, the cost of CSR may become a heavy financial burden. Specifically, CSR tends to be implemented by a company's unilateral backup, and then this may impose a heavy burden on the company. Second, one cannot expect effects of CSR in a short-term. Because of these shortcomings, the unilateral CSR has gone into alteration of the type of CSR since 1980's. Instead of unilaterality, Cause-Related Marketing(CRM) began to be used for mutual profits among company, consumers, and society. That is, CRM has become to be spotlighted as a new type of CSR. It focuses on partnership between a company and consumers based on cause and mutual profit pursuing through this partnership. So, many contemporary companies prefer CRM activities that derive their positive corporate image, that increase their sales, and that reduce their financial cost. The IBM Matching Grants Program, which is the largest of the IBM-Employee partnership programs, is a typical CRM. This program enables employees and retirees to increase the value of their donations to educational institutions, hospitals, hospices, nursing homes, and cultural & environmental organizations with a matching gift from IBM. Hundreds of educational institutions and thousands of nonprofit organizations have benefited from the contributions by IBM. There might be various types of matching grants. For example, an employee might choose a lump-sum expense or partitioning a lump-sum into a series of small ongoing expenses for his (or her) donation, and a firm might match the employee's total contribution with a lump-sum expense or might match the employee's total contribution with a series of small ongoing expenses. However, it is not easy to find an academic research on which type of matching grant is preferred by employees. This paper shows that an employee prefers the type of matching grants that consists of a lump-sum expense for his (or her) contribution and a series of small ongoing expenses for a firm's contribution [or the type of matching grants that consists of a series of small ongoing expenses for an employee's contribution and a lump-sum expense for a firm's contribution] to the other types of matching grants.

• Journal of Korean Academy of Nursing Administration
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• v.12 no.1
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• pp.5-13
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• 2006

Purpose: The aim of this study was to analyze effects of internal marketing activities on nurse's motivation based on the Herzberg's two factor theory. Methods: The subjects of this study were 521 nurses who were working in the 4 general hospitals located in Seoul and Incheon area. The data were collected by self-reporting questionnaires. The data were analyzed using descriptive statistics and path analysis. Results: The mean score of nurse's perception of internal marketing was 3 point, and it was similar to previous studies results. In the motivation factors, the most satisfied factor was a responsibility. Advancement was the most unsatisfied factor. In the hygiene factors, the most satisfied factor was a technical supervision. Policy and administration were the most unsatisfied factors. Internal marketing activities affecting on nurse's motivation were different by each motivation-hygiene factors. In an aspect of motivation factors, the statistically significant internal marketing factors were paid-leave, employee welfare and communication, however, in hygiene factors, education, employee welfare and reward. Conclusion: These results will be used to develop a macro or micro internal marketing strategies to enhance nurse's motivation based on motivation factors and hygiene factors.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.4
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• pp.19-28
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• 2022

Purpose - The current study will provide a cause-effect explanation that will reinforce the existing perception that effective communication fosters organizational communication. The findings will also empower organizations with information on why they must polish their communication strategies. Research design, Data, and methodology - This study has collected numerous textual datasets through 'Qualitative Content Approach' (QCA). The author of this research had a responsibility to develop comprehensible methods for categorizing and drawing inferences from raw data in addition to data collecting tactics that may effectively solicit representations. Result - The current study ultimately concludes that effective communication is the most cost-effective tool for motivating employees. Two-way organization communication allows employees to communicate the hardships they encounter in their job. The result of this is adjustments that are geared towards eliminating work-related challenges. Total four suggestions exist for practitioners in the main texts on 'Results' section. Conclusion - According to theoretical research, organizational commitment is anchored on the ability of an organization's leadership to communicate the organization's values to lower-level employees. Moreover, the findings reiterate the importance of creating leadership systems that embody an organization's core values. Communication systems that engender this ensure that management discloses the rationale for their business and corporate strategies to employees.

• East Asian Journal of Business Economics (EAJBE)
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• v.9 no.2
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• pp.21-30
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• 2021

Purpose -The purpose of this paper is to advance the understanding of affective commitment in employees of Korean companies' subsidiaries in Mexico. Specifically, we study the moderating effects of cultural orientation on the relationship between perceived corporate social responsibility (CSR) and affective commitment among these Mexican employees. Research design and methodology - This study was designed to explore the impact of perceived CSR on affective commitment and the moderating roles of collectivism and power distance on the employer-employee relationship. We applied hierarchical regression to survey data collected from 296 employees working for Korean company subsidiaries in Mexico to examine the proposed hypotheses. Results - The results show a significant positive effect from perceived CSR on affective commitment. In addition, this study confirms a positive moderating effect from collectivism and a negative moderating impact from power distance on the relationship between perceived CSR and affective commitment. Conclusions - Drawing upon social identity theory, this study found that Mexican employees' perceptions of their company's CSR and their own cultural value orientations influence affective commitment to the organization. This study extends the understanding of perceived CSR and affective commitment, and particularly demonstrates that the relationship between perceived CSR and affective commitment is influenced by employee collectivistic and power distance orientation.

• The Journal of the Korea Contents Association
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• v.10 no.3
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• pp.355-363
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• 2010

The purpose of this study is to investigate work value of employees working at hotel, and how these work value effect the job commitment by hypothesis with research on documents and pre-examinations. The results of the study were as follows. First, intrinsic work value had a effect on job attachment, job responsibility, job importance. Second, extrinsic work value had a effect on job attachment, job responsibility, job importance. This research can heighten action administration's effect of organization supports for objective of organization achievement through individual's attitude and comprehension about work value influencing on conduct and test, practical use. Also, this research will utilize directly to solve problem of organization employee having different work value organization through analysis about work value.

• The Journal of Industrial Distribution & Business
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• v.10 no.7
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• pp.17-27
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• 2019

Purpose - In this study, previous CSR researches was reviewed to help understand the CSR effects, and offer suggestions for future research directions. Research design, data, and methodology - To achieve the purpose of this study, previous CSR effects related researches were reviewed based on stakeholder perspectives. Results - After reviewing, some limitations were found. First, most of the CSR related studies in the management area have focused on CSR effects on individual stakeholders such as the shareholder, the employee, and the consumer. Second, it was difficult to find studies on the management aspect of CSR from both an effective and efficient perspective. Conclusions - To overcome these limitations of previous studies, several studies need to be conducted in the future. First, CSR research must be expanded into B-to-B businesses. Few studies try to figure out the effect of CSR on B-to-B businesses but only suggest the effect of CSR on B-to-B business conceptually. Therefore, empirical study needs to be conducted about CSR to show business performance in the B-to-B market. Second, the process of CSR must be developed on how to improve CSRs' effectiveness and efficiency. Finally, a relationship between a company and individual stakeholders needs to be revised using stakeholders' multiple identities.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.7
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• pp.273-280
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• 2022

The study aimed to determine the impact of societal participation on the customer loyalty of Saudi banks and identify the statistical differences in customer loyalty according to sex, age, education level, and occupation type. The independent variable is corporate societal participation, and the dependent represents customer loyalty. Corporate societal programs have two dimensions: social participation and philanthropic participation. The research population consists of Saudi workers in three sectors: government, military, and private reached 3.58 million people in 2021. The unit of analysis is the Saudi employee in one formal industry and dealing with the Saudi banks that offered corporate societal participation programs. The research used the appropriate stratified sampling method, and the recommended sample size reached 387 respondents. A fully structured questionnaire is used. The study concluded that corporate social programs have not impacted customer loyalty, while corporate philanthropy programs strongly affected customer loyalty. On the other hand, there are no differences in customer loyalty according to demographics (sex, age, education, and occupation type). Finally, the study presents a set of recommendations in the field of corporate social responsibility and develops the local communities.

• Culinary science and hospitality research
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• v.12 no.1 s.28
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• pp.51-67
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• 2006

The purpose of this study is to examine the correlation between differentiation strategy of customer’s satisfaction and the effects on performance in family restaurants. Above all, looking into a device to take an internal competitive domination factor of family restaurants is the core purpose of this study. To achieve the purpose, a survey was conducted to 278 customers of family restaurants in Seoul. The result of this survey is as follows. First, the interior of family restaurants and responsibility of their employees had an effect on customer’s satisfaction. Secondly, menu/atmosphere satisfaction and employee’s appearance influenced quality performance of restaurants. In searching information on restaurants, reference group and visiting experience were highly recommended, leading to the importance of word of mouth.