• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.57-66
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• 2021

The outbreak of the financial crisis, the lack of corporate governance practices in Iraqi companies, the high level of earnings management (EM), and weak firm performance (FP) have all encouraged the purpose of this study. This study proposes to achieve the following objectives: (I) to investigate the influence of governance mechanisms on the earnings management practices, (II) to investigate the consequence of EM on FP. The study sample includes 65 Iraqi firms listed on the Iraqi stock exchange for six years from 2012 to 2018, with 390 firm-year observations. The hypotheses were tested using panel data regression. According to the findings, Iraqi companies prefer to use real EM rather than accruals EM to avoid reporting losses. Discretionary cash flow, production costs, and cash flow from operation are examples of actual operations employed to undertake EM. Furthermore, according to the findings of this study, board meeting frequency and female onboard have a significant and negative influence on EM. Besides, the internal audit function was found not to affect EM. On the other hand, results revealed a significant and negative relationship between EM and FP. According to the study, management prefers to minimize cash and accrual expenditure during the economic downturn.

• Management & Information Systems Review
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• v.38 no.4
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• pp.79-93
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• 2019

This study analyzed the information effect of KOSPI200 market and KOSPI200 futures market and volume synchronized probability of informed trading (VPIN). The data period is 760 days from July 8, 2015 to August 9, 2018, and the intraday trading data is used based on the trading period of the KOSPI 200 Index. The findings of the empirical analysis are as follows. First, as a result of regression analysis of the same parallax, when the level of VPIN is high, the return and volatility of KOSPI200 are high. Second, the KOSPI200 returns before and after the VPIN measurement and the return of the KOSPI200 future had a positive relationship with the VPIN. The cumulative returns of KOSPI200 futures were positive for about 15 minutes.Finally, we find that portfolios with high levels of VPIN showed high KOSPI200 and KOSPI200 futures return. These results confirmed the applicability of VPIN as a trading strategy index. The above results suggest that KOSPI200 and KOSPI200 futures markets will be able to explore volatility and price changes, and also be useful indicators of financial market risk.

• The Journal of Economics, Marketing and Management
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• v.12 no.4
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• pp.13-25
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• 2024

Purpose: Korea's construction industry has faced declining productivity and quality issues due to labor-intensive onsite construction and variables like weather, material price fluctuations, and labor shortages. The modular housing industry, introduced in Korea in 2003, offered benefits like reduced construction time and enhanced productivity through offsite manufacturing. However, its adoption remains limited due to high costs, quality concerns, and low consumer acceptance. Research Design, Data, and Methodology: This study explores the feasibility and impact of implementing smart factory technologies in the modular housing industry to overcome these barriers. Using survey data from 179 construction industry experts, the study employs frequency and regression analysis to identify key factors influencing the adoption of modular housing and the effectiveness of smart factories. Findings suggest that government-led educational programs and strong policy support are essential for successful implementation, enhancing productivity, reducing costs, and improving quality. Conclusions: The study emphasizes the need for standardization of modular housing, deregulation of relevant laws, and increased public awareness to stimulate market growth and innovation. Policy recommendations include financial support for modular manufacturers transitioning to smart factories, ensuring stable supply volumes, and promoting the benefits of modular housing to consumers. Integrating smart factory technologies can lead to significant advancements in the modular housing industry, contributing to the sustainable development and modernization of Korea's construction sector.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.17 no.1
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• pp.251-265
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• 2022

According to the 2019 statistics of the National Statistical Office, the population of old people over 65 is 7.69 million which consists of 14.9% of total population in Korea, and the world's fastest compressed-aging is being processed. Employees engaged in financial business as representative high-wage workers tend to choose voluntary retirement regardless of their business types, and rarely get a new job or establish their own business successfully. This study analyzes the effects of retirement expectations, social supports, and entrepreneurial intention for employees engaged in financial business, and the differences by individual characteristics on the preparation for their old age. The subjects include 280 people working at Seoul metropolitan and Daegu area. The data were analyzed with the SPSS Win Ver. 18.0 for frequency analysis, reliability analysis, factor analysis, regression analysis, etc. and the results of the study are as follows. First, the result of analyzing the effect of retirement expectations of employees engaged in financial business on the preparation for old age shows that the retirement expectations of the people who consider retirement is a new start meaningfully affect the financial and physical preparations for old age. Second, it is shown that family relations for employees engaged in financial business meaningfully affect the financial preparation, and family relations and friendship relations meaningfully affect the emotional and social preparations, despite social supports do not relevantly affect the financial preparation for old age. Third, it is also shown that the entrepreneurial intention of employees engaged in financial business does not relevantly affect the financial and physical preparations, but meaningfully affects the emotional and social preparations for old age. Fourth, the result of analyzing the effect of the individual characteristics of employees engaged in financial business on the preparation for their old age shows that age, marital status, and job grade do not relevantly affect, but the experience of entrepreneurship education more affects the preparation for old age than no-experience.

• Journal of Korean Home Economics Education Association
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• v.7 no.1
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• pp.107-120
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• 1995

This study aims at seeking how to activate and operate vocational home economics curriculum efficiently. We collected data from school district offices in the nation and questionaries to 37 high school teachers in charge of vocational home economics, 30 teachers in charge of vocational course, 305 students of vocational school, and 135 students on vocational course for the recognition of and request for vocational home economics curriculum. Collected data were analysed by frequency, percentage, and X(sup)2, and SPSS/PC(sup)+ program are used for the statistical analysis. Followings are the outcomes of this study. 1. The number of classes in which vocational home economics is operated has been on the rise since 1986. As for curriculum of vocational high school, 79 classes for clothing, tourism, and childhood education are being operated in 8 schools. 2. Teachers acknowledge vocational training should keep complete and sustaining education and that it should aim ar conduction education which enables students to acquire technical knowledge and to seek a gob. Both teachers and students admit vocational home economics should be carried out so that vocational training can be combined with general education. 3. Teachers put more emphasis on its major field than that general field. As for laboratory classes, teachers complained about the financial lack, while students need for field practice for the purpose of opening the way for combing theory with practice and proposing for scientific study of industrial sites. As for the contents, students considered the technical course size appropriate and they though it is desirable that the ratio of practical class should be increased by more than 60% of that of the current class ratio.

• Journal of Korean Home Economics Education Association
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• v.17 no.1 s.35
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• pp.15-27
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• 2005

This study is purposed to investigate the high school students' family strengths by interests and usefulness of technology$\cdot$home economics. The subject of this study were 533 high school students in Kyungsangnamdo region, three high schools were selected in urban Jinju and three other schools were selected in countryside of Hapchun. The collected data was processed by SAS program, a social. scientific and statistical processing program, and analyzed the date using the statistical methods of frequency, t-test, one-way ANOVA, Duncan Multiple Range Test and Regression Analysis. The results and conclusions of this study are summarized as follow: 1. The degree of family strengths among high school students was 3.23, when the maximal family strengths value was set to 5.0. The significant variables to the family strengths of high school students were type of school. domestic financial status, average score of term, self-respect. 2. The higher a student recognized of the interests of technology$\cdot$home economics, the healthier their family strengths was. 3. The higher a student recognized of the usefulness of technology . home economics. the healthier their family strengths was. 4. The influential variables to the family strengths in high school students were their self-respect, recognition of the usefulness of technology . home economics, grades, domestic financial status, recognition of the interests of technology$\cdot$home economics.

• 한국노년학
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• v.38 no.2
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• pp.271-290
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• 2018

The study aims to analyze the effects of socio-economic deprivation on suicidal ideation. The analysis data were used as a guide for Korea Welfare Panel Study 9. the frequency analysis, mean difference analysis, correlation analysis, and logistic regression were performed by SPSS programs. The results of analysis are as follows. First, The results of frequency analysis by deprivation type showed a high frequency of deprivation in the following order. Experience of not receiving a public pension, experience of being able to work but unemployed, experience of not being able to eat a balanced diet due to financial difficulties, and experience where you had nothing to eat but no more money to buy. Second, the average difference analysis shows that when a person does not have a spouse, the lower the academic background and the income level, the higher the likelihood of suicide. Third, regression analysis shows that the following deprivation patterns have a statistically significant effect on older adults' thoughts of suicide. Experience in which the respondents or their family could not go to hospital because they had no money, experience that move house because is back rent more than 2 months or can not pay rent, experience that they could not afford to buy food and eat well-balanced meals, experience of failing to pay your bills on time, experience of being able to work but not having a job, and experience in which financial difficulties left them short of food and no money to live. Based on such research results, some policy measures, such as the expanding management of medical care benefits cases, the improvement of elderly housing, residential conditions and the diet survey for the elderly, and the expansion of measures to support elderly people's tax rates, were proposed.

• Korean Journal of Rural Living Science
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• v.7 no.2
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• pp.139-152
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• 1996

The objectives of this study are : (1) to measure the level of economic stress perception in Korean farm households. (2) to identify the effects of related variables such as socio-demographic variables and economic stability. The data from 505 farm households' wives was analyzed using statistical methods such as frequency, correlation, oneway ANOVA, lease significant difference test, and stepwise multiple regression. The major findings are as follows : The mean value of economic stress perception on the 505 wives was 33.5 points out of a possible 100. Among 3 subsectors, income stress perception had highest score. Socio- demographic variables such as family size, type of farm household, financial manager, debt, credit . grant assistant, wife's age, and educational level of the wife had a significant difference on the economic stress perception of wives in the ANOVA analysis. So did the objective and subjective evaluation of economic stability. As a result of multiple regression analysis, economic stability, debt presence, and wife age were verified explaining 23% of the variance of economic stress perception. Therefore, it can be said that farm wives had relatively high economic stress perception in the case of low economic stability, getting into debt and low age.

• The Research Journal of the Costume Culture
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• v.19 no.1
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• pp.200-213
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• 2011

The purpose of this study is to investigate the usefulness and application of home economics curriculum to housewives. For this research, a survey was conducted using questionnaires against 427 housewives living in Seoul, Gyeonggi-do, and other provinces. The data analysis of this study was verified by frequency, mean, t-test, and Cronbach's ${\alpha}$ coefficient by using SPSS 12.0 program. The conclusions of this study are as follows. First, more than 88% of the housewives recognize that home economics curriculum is necessary. Second, as for the areas of the usefulness and application of home economics curriculum, housewives recognize the "family and child" area was most useful, followed by "food, nutrition & cookery", "consumer and family financial management", "housing and residential interior design", and "clothing care, apparel design and making" areas. Third, the better perceive the housewives think of the home economics curriculum, the higher is the appreciation of the curriculum. Based on this research, home economics curriculum was proved very important and necessary in everyday life for housewives.

• Korean Journal of Community Nutrition
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• v.13 no.3
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• pp.346-358
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• 2008

The purpose of this study is to find differences in dietary patterns through menu analysis by economic status. The data was obtained from the 1998 and 2001 National Health and Nutrition Survey of Korea. The main variables were economic status, sex, and area by urbanization. The economic status was classified into low, middle, high, and top classes using a poverty line based on the 1998 and 2001 minimum standard cost of living. The areas were divided into metropolis, small city, and rural areas. The dishes of 3 meals were classified into 29 categories by cooking method. The most frequent pattern was "rice + soup + kimchi". The frequency of this Korean basic dietary pattern was the lowest in the top income class and metropolis areas, while the highest in the low income class and rural areas. The frequency of Korean recommended dietary pattern, that is, "rice + soup or stew + kimchi + side dish" was the highest in the top income class. The metropolis group preferred side dishes using meat and a cooking method that saved time, but the rural group preferred side dishes using vegetables and cooking methods that take a longer time. In comparison of dietary pattern between male and female by economic status, the higher economic status, the male's dietary patterns showed more side dishes than those of female. But the main side dish was kimchi in male low class. Consequently, the major dietary pattern in Korea is rice-style, though the western pattern is increasing in the top income class, especially in metropolis areas. Therefore, to make a better dietary pattern, we should develop and spread low-priced recipes of various side dishes and teach financial skills such as ability to make a food budget for lower income classes. Also, we should emphasize the importance of the balance between meat and vegetables and traditional diet and western diet for the top income class, especially in the metropolis areas.