• 웰빙융합연구
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• 제2권2호
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• pp.1-11
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• 2019

This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.

• Asian Journal of Business Environment
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• 제9권2호
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• pp.35-46
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• 2019

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

• The Journal of Asian Finance, Economics and Business
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• 제10권1호
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• pp.31-40
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• 2023

This paper investigates the effect of independent directorship on the firm performance of Chinese listed companies under the impact of the global COVID-19 epidemic. The study starts by assessing the relationship between independent director-related characteristics and firm performance, then mines independent director characteristics variables, collects variable data, proposes reasonable hypotheses, and constructs a data model. 1597 companies listed on Shanghai and Shenzhen stock index, China, from 2020 to 2021 has been selected as the research sample. An empirical study on the relationship between independent directors' characteristics and firm performance was conducted using SPSS25. The results show that under the impact of the global COVID-19 epidemic, the proportion of independent directors on the board of directors, the age of independent directors, the remuneration of independent directors, and the overseas background of independent directors in Chinese listed companies have a negative relationship with the current firm performance, while the proportion of female independent directors and the part-time rate of independent directors do not have a positive effect on firm performance. The findings of this study strongly imply that independent directors' characteristics play a significant role in corporate governance and firm performance in Chinese listed companies and that the external environment has an impact on how well independent directors can carry out their duties.

• 한국콘텐츠학회논문지
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• 제14권1호
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• pp.76-87
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• 2014

2000년 이전까지 한국 영화사를 통틀어 불과 8명에 불과했던 여성 감독은 한국 영화의 제작편수가 급증하고 신인감독이 대거 유입되면서 2007년에는 한 해에만 7명의 신인 여성 감독이 데뷔하였고, 2009년에는 13편의 여성 감독의 영화가 극장에서 개봉하였다. 그럼에도 지난 10년간 한국 영화 개봉편수를 기준으로 여성 감독의 작품이 차지하는 비율은 매년 5% 내외에 머물러 있고 그중 많은 여성 감독의 작품이 저예산 독립영화에 몰려있는 것이 엄연한 현실이다. 이런 흐름 속에서 대중과 소통하기 위한 여성 감독들의 적극적인 탐색과 도전이 계속되었으며 그 결과 최근 스릴러 장르영화에서 여성 감독의 선전이 눈에 띄게 나타나고 있다. 본고에서는 한국 상업영화 여성 감독의 현황연구를 바탕으로 2012년 개봉한 스릴러 영화 <화차>와 <용의자X>의 사례를 분석한다.

• 한국비블리아학회지
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• 제11권1호
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• pp.93-110
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• 2000

본 연구에서는 한국의 공공도서관장을 대상으로 그들의 사회적 의식과 생활전반에 관한 여러 의식을 조사하였다. 이를 위해 도서관장들이 인식하는 사회계층의 소속감이나, 연간수입 및 사서직종의 특성상 여성취업에 관한 의식, 그리고 도서관장으로서의 업무상 능력의 저해요인 등을 조사 분석하였다. 그리하여 이러한 제 요인들은 현직 도서관장들의 의식속에서 어떻게 나타나는가, 그들의 본질적인 특성을 찾아보고. 동시 미래 한국 도서관계가 지향하는 도서관장직의 형태를 고찰해 보았다.

• 한국식생활문화학회지
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• 제24권6호
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• pp.702-710
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• 2009

The purpose of this study was to identify the competing values leadership of restaurant general managers and to investigate the impact of their competing values leadership on employee job satisfaction and turnover intention. A sample of full-time restaurant employees (n=360, 36% response) completed an e-mail survey. The results showed that among the eight sub-dimensions of competing values leadership roles, the monitor (4.04), producer (4.01), and director (3.99) roles were perceived as the most frequently used leadership styles of managers compared to broker (3.78), innovator (3.83), and mentor (3.91) roles (p <0.001). Additional T-test results suggested that an employees' gender had an influence on how he/she perceived the leadership style of their manager. Male employees were more likely to perceive that the director and mentor roles (4.19) were performed very well by their managers, while female employees perceived that their managers concentrated more on monitor (3.98) and producer (3.96) roles rather than on broker (3.73) and innovator (3.79) roles (p<0.05). It was found that manager competing values leadership had a significant correlation with employee job satisfaction, and the mentor, coordinator, and innovator manager roles explained the relationship with 42.1% based on multiple regression analysis (p<0.001). In further findings, the manager competing values leadership roles had an effect on employee turnover intention. The results of the data were as follows: mentor and facilitator roles promoted a decrease in employee turnover intention and the director role caused employee turnover intention to increase. Ultimately, this study will be useful for restaurant managers to guide the application of appropriate competing values leadership roles in order to strengthen employee job satisfaction and to reduce turnover intention.

• The Journal of Asian Finance, Economics and Business
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• 제5권2호
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• pp.53-61
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• 2018

Corporate governance has received massive attention in academic research nowadays due to several recent corporate failures. Inefficiency of corporate governance mechanisms have driven the minds of the researchers and the policy makers to look with more insights into this area. Board composition, as part of corporate governance mechanism, plays a significant role to achieve company's goals or objectives and ensure transparency and accountability. The objective of this study is to find out the efficiency of board composition through board size, independent directors and female directors on firm performance in the listed manufacturing firms of Bangladesh. In this study, a sample of 162 firm years are considered as the sample during the period of 2011 to 2016. This study finds that large board is the significant explanatory variable in improving firm performance. This study also shows that board independence and female directors have no significant association with firm performance which implies that instrument of corporate governance mechanism particularly board composition is very weak. This study recommends that code of corporate governance, specially the role of independent directors and female directors, should be reformed in the light of cultural and institutional context along with the effective enforcement.

• 패션비즈니스
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• 제13권1호
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• pp.152-166
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• 2009

By virtue of the development of mass media, the cinema, the composite space art taking the visual and auditory elements together, exhibits the actual life of the realities, thereby having a mutually close relationship to social, cultural and economic fields and continuing to generate the fashion code as well as reflecting the image of the times. Especially, fashion style in movies delivers their image and atmosphere and becomes the means for containing the personality, spiritual world and inner thinking of the characters in the movie and inducing its plot. Therefore, this study was intended to make clear that fashion fuses and shares with a diversity of genres such as movies and the like, becomes the cultural model that proceeds to create a new culture in relation to daily life and induces and presents the trend of contemporary fashion. For this purpose, this study attempted to analyze fashion style in the movie. Lolita is the fiction published by the Russian?American writer Vladimir Nabokov($1899{\sim}1977$) in 1954. It is the fiction that portrays the unethical love between Humbert, a middleaged man, and Lolita, a girl in her 10s. It was cinematized by the director Stanley Kubrick for the first time in 1962 and revived by the movie director Adrian Lyne in 1997. The character of Lolita has a younger look like a girl and looks immature in the movie directed by the movie director Stanley Kubrick and the movie director Adrian Lyne. But the character of Lolita has the commonality that she showed an incomplete female image of having a sexually freewheeling thinking. Thereby, this study sought to prove that the created fashion style of the character in the film not only became the clue to enable us to know the time and space background in the film but also helped the film develop effectively by performing a role of portraying the character in the movie. And it attempted to present that it becomes both the foundation for leading the fashion trend shown in contemporary fashion and the code of mass culture. Fashion style of Lolita in the movie appears to be reflected diversely in mass culture as well as fashion style in the contemporary times.

• 복식문화연구
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• 제18권1호
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• pp.44-63
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• 2010

The purpose of this study was to examine the process to manufacture costume design of main female characters of TV historical drama and suggest the costume, which is developed with contemporary taste. As study methods, the literature study using books and theses concerning costume, fine art, culture and history were used for theoretical background and the empirical study method manufacturing actual costume on the basis of literature and relic were used for dress manufacture. The study results were as follows. The costume was decided by researching historical investigation material on the basis of synopsis, grasping director's basic intention, setting design direction, preparing design map of each character, selecting style, detail, fabric and color, manufacturing sample and performing camera test. The design concept of was Modern & Chic & Clean, short & fitted chogori, chima with wide & abundant cocoon silhouette, clean & bright colors and 100% silk fabric. For the design discrimination of royal semi-formal costume, color was used to symbolize character and pattern was used to symbolize social status. In addition, detail change was adopted depending on the body shape of actor and there was almost no design discrimination in silhouette and fabric. Petticoat of the west, modernization of transitional pattern and change of detail were adopted as design elements to add contemporary taste.

• 가정과삶의질연구
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• 제32권5호
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• pp.107-123
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• 2014

The purpose of this study is to investigate the opinions of teachers, directors, and parents about childcare teachers' facial expression language. We performed in-depth interviews based on literature and previous studies, which consisted of ten childcare teachers, ten directors, and ten parents. From the in-depth interviews, we are able to mainly conclude that all groups think that a childcare teacher's facial expression language is very important, and strongly influences interpersonal problems and work performance. Mostly, childcare teachers aim to have pleasant facial expressions. However they complain that in some situations it is difficult to do so, which causes severe stress. They argued that the facial expressions of both the director of the childcare center and the parents are also very important for children. However, the directors thought that teachers' facial expressions affect children and their parents' impressions of the teachers and quality of childcare. The parents are usually highly satisfied with the childcare when the teacher has a pleasant facial expression, which motivates the parents to have a positive impression of the teacher. Taken together, childcare teachers' facial expression language is critical for children and the childcare environment. Thus, developing an education program for facial expression language would be helpful for improving the quality of child care. Plus, childcare environments should be developed so that teachers do not experience difficulty in having pleasant facial expressions. This result might have the limitation of being collected from only female childcare teachers, directors, and parents.