• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.327-333
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• 2020

Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

• Research in Community and Public Health Nursing
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• v.18 no.3
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• pp.363-372
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• 2007

Purpose: This study is to examine the effects of the drinking-reduction program that utilizes transtheoretical model and leisure ability model on the problem drinking behavior, alcohol outcome expectancy, and abstinence self-efficacy of. problem drinkers at workplaces. Method: The subjects consisted of 54 male problem drinkers who scored over 12 points in the AUDIT-K with 23 persons in the experimental group and 31 persons in the control group. The research results were analyzed using the SAS program with Chi-square test, t-test, repeated ANOVA, and post-hoc comparison. Results: 1) The experimental group showed a significantly lower score in problem drinking behavior than the control group. 2) The experimental group showed a significantly lower score in alcohol outcome expectancy than the control group. 3) The experimental group showed a significantly higher score in abstinence self-efficacy than the control group. Conclusion: These results demonstrate that the drinking-reduction program effectively reduces the drinking behavior of problem drinkers at workplaces, reduces alcohol outcome expectancy, and enhances abstinence self-efficacy. Accordingly, it is considered that a drinking-reduction program can be a useful nursing intervention method for problem drinkers at workplaces to reduce drinking and improve the quality of life.

• Journal of the Korean Home Economics Association
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• v.39 no.6
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• pp.109-122
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• 2001

This study was performed to identify the roles of residents for the environmentally sound and sustainable development, taco-polis(kologisches Bauen), eco-village and Symbiotic Housing. These buildings will achieve energy efficiency through design strategies such as passive solar heating system, natural cooling and day lighting. Their infrastructure will feature parking on the periphery, extensive pedestrian paths, outdoor ground lights that preserve stellar visibility, and environmentally sensitive technologies such as low writer use fixtures. And they will restore biodiversity while protecting the wildlife, wetlands, forests, soil, air and water. Their houses wile be designed to support home-based occupations, offering high-speed Internet access and other options to promote a localized, sustainable economy. To support and encourage the evolution of sustainable settlements, it is necessary to prepare constructing the physical facilities and the social functions relating with residents. The roles of residents are important to provide a high Quality lifestyle and to integrate a supportive social environment with a low-impact way of life. This study concluded the four main roles of residents for the sustainable of Eco-polis and Ecovillage. 1. Residents assist transition towards a sustainable society as eco-conscious consumers in the planning stage. 2. Residents live in a ecological way for the sustainable ecovillage. 3. Residents exchange information and education for increasing the community glue as a communication network. 4. Residents support and transmit their cultural vitality and tradition for the next generation. So, users are expected to encourage resident's participation in the planning, design, ongoing management and maintenance of the sustainable ecovillage.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.391-402
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• 2021

This study aims to analyze the impact of the company's financial performance in mediating the relationship between Intellectual Capital and GCG on Corporate Value in banking companies listed on the Indonesia Stock Exchange (IDX). Also, this study analyzes the direct effect of intellectual capital and GCG on corporate value and the indirect effect through the company's financial performance. This study develops research of Chen et al. (2005) and measures Intellectual Capital with VAIC (Pulic, 1998). VAIC model is more accurate to measure Intellectual Capital because it can show potential intellectual use efficiently. The data used are banking companies listed on the IDX in 2014-2016 with purposive sampling technique and Data Analysis Technique used are path analysis. The results showed that the financial performance of banking companies was proven to mediate the relationship between intellectual capital and GCG. The role of GCG that can improve financial performance and corporate value is only GCG as measured by the ratio of independent commissioners and audit quality. Meanwhile, the financial performance and corporate value audited by the Big 4 will be greater than the financial performance and corporate value of the banking companies listed on the Indonesia Stock Exchange that are not audited by the Big 4.

• The Journal of Economics, Marketing and Management
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• v.12 no.3
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• pp.13-22
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• 2024

Purpose: While there has been extensive research on discretionary accruals (hereafter, 'DA') and accounting conservatism, interpretations have varied among researchers depending on how discretionary accruals are determined as proxies. This study investigates the relationship between discretionary accruals (DA) and accounting conservatism, focusing on the distinctions between signed DA and absolute DA. Research design, data and methodology: Using financial data from companies listed on the KOSPI and KOSDAQ markets from 2010 to 2020, we employ regression analysis to explore how signed and absolute DA impact accounting conservatism. This approach allows us to parse out the effects of positive versus negative discretionary accruals systematically. Results: Our findings indicate a divergent impact of DA on accounting conservatism. Specifically, in cases of negative DA, an increase in DA corresponds with heightened accounting conservatism. Conversely, when DA is positive, increases in DA do not exhibit a significant relationship with changes in accounting conservatism. These effects suggest that the nature of DA-whether it represents upward or downward earnings adjustments-critically influences its relationship with conservatism. Conclusions: The results elucidate the nuanced role of discretionary accruals in influencing accounting conservatism. The decrease in accounting conservatism associated with absolute increases in DA appears primarily driven by groups with downward earnings adjustments. This suggests that as negative DA diminishes toward zero, accounting conservatism intensifies, whereas positive DA does not have a parallel effect.

• The Korean Journal of Financial Management
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• v.27 no.1
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• pp.31-62
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• 2010

This paper analyzes empirically how analysts' forecasts affected by ownership structure. This study examine a sample of 1,037~1,629 the analysts' forecasts of firms registered in Korean Stock Exchange in the period from 2000 to 2006. The empirical results are summarized as follows. First, from the analysis, companies which have higher major shareholder's holdings tend to increase earnings forecast errors and earnings forecast accuracy. Meanwhile, companies which have higher institution shareholder's holdings tend to decrease earnings forecast errors and earnings forecast accuracy. This result is in line with the view of previous works that companies with higher major shareholder's holdings look towards more of analysts' optimistic forecasts in order to maintain friendly relations with major shareholders. Because of analysts' private information use from major shareholders, earnings forecast accuracy is higher in high major shareholder's holdings firm than in high institution shareholder's holdings it. Second, this analysis is whether the minimal required selection condition of outside directors, audit committee adoption and audit quality affect the relation between ownership structure and analysts' forecasts. This result is that variables related corporate governance do not affect statically the relation between ownership structure and analysts' forecasts. The meanings of this paper is to suggest the positive relations between ownership structure and analysts' forecasts. After this, if analysts will notice forecasts of more many firms, capital market will be more efficient and this field works are plentiful. Also it will need monitoring systems not to distort market efficiency by analysts' dishonest forecasts.

• Journal of Gastric Cancer
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• v.5 no.2
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• pp.79-88
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• 2005

Quality assurance may be defined as the complete set of systemic actions that is required to achieve a better treatment result by standardizing treatment and by using various audit programs. In general, application of a quality assurance program in surgery is considered to be more difficult than it is in chemotherapy or radiotherapy. However, recently, the importance of quality assurance in the surgical field has been emphasized in clinical trials comparing different surgical procedures and evaluating the role of postoperative adjuvant therapy. In the case of gastric cancer surgery, excellent quality assurance programs have rarely been applied in most large prospective clinical trials. Although the quality assurance in Dutch trial was conducted very systemically and strictly, the situation is quite different from ours. On the other hand, several quality assurance programs in Japanese trials comparing D2 and D2 plus para-arotic lymph node dissection seem to be applicable to Korean clinical trials. Several factors, including selection of appropriate surgeons based on personal experience and annual number of operations, standardization of surgical procedures by education and consensus, development of a unified database program, application of standardized perioperative management, and standardization of pathologic examination, are required to guarantee a successful multi-institutional prospective clinical trial. In contrast, one needs to realize that protocols that are too strict and sophisticated can make the enrollment of patients and surgeons more difficult and can promote protocol violation during the clinical trials. (J Korean Gastric Cancer Assoc 2005;5:79-88)

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2016.05a
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• pp.313-316
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• 2016

Highly probable cause of the current turmoil critical national infrastructure and private enterprise information systems failures or national event of an accident, it is inevitable huge hit in corporate business as well as a significant impact on the national benefit. This is a trend subject to the stability of the national management information system has a significant impact on people and society, such as banking, telecommunications, transport and energy, which can be extended into a private institution. However, public and private ICT business through the development of Information system Audit or CMMI(Capability Maturity Model Integration) certification check the quality of the target system, but quality check on the reliability of the information system operations after construction is either not promoting met for some safety test results a situation that does not enabled by insufficient. By preventing the disorder or an accident of this study, the diagnostic reliability information systems through inspection and evaluation system development of information systems being established, and to minimize service confusion and study ways to ensure customer - oriented service.

• Journal of Preventive Medicine and Public Health
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• v.56 no.2
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• pp.145-153
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• 2023

Objectives: Although it is difficult to define the quality of stroke care, acute ischemic stroke (AIS) patients with moderate-to-severe neurological deficits may benefit from thrombectomy-capable hospitals (TCHs) that have a stroke unit, stroke specialists, and a substantial endovascular thrombectomy (EVT) case volume. Methods: From national audit data collected between 2013 and 2016, potential EVT candidates arriving within 24 hours with a baseline National Institutes of Health Stroke Scale score ≥6 were identified. Hospitals were classified as TCHs (≥15 EVT case/y, stroke unit, and stroke specialists), primary stroke hospitals (PSHs) without EVT (PSHs-without-EVT, 0 case/y), and PSHs-with-EVT. Thirty-day and 1-year case-fatality rates (CFRs) were analyzed using random intercept multilevel logistic regression. Results: Out of 35 004 AIS patients, 7954 (22.7%) EVT candidates were included in this study. The average 30-day CFR was 16.3% in PSHs-without-EVT, 14.8% in PSHs-with-EVT, and 11.0% in TCHs. The average 1-year CFR was 37.5% in PSHs-without-EVT, 31.3% in PSHs-with-EVT, and 26.2% in TCHs. In TCHs, a significant reduction was not found in the 30-day CFR (odds ratio [OR], 0.92; 95% confidence interval [CI], 0.76 to 1.12), but was found in the 1-year CFR (OR, 0.84; 95% CI, 0.73 to 0.96). Conclusions: The 1-year CFR was significantly reduced when EVT candidates were treated at TCHs. TCHs are not defined based solely on the number of EVTs, but also based on the presence of a stroke unit and stroke specialists. This supports the need for TCH certification in Korea and suggests that annual EVT case volume could be used to qualify TCHs.

• Journal of Advanced Navigation Technology
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• v.15 no.5
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• pp.823-832
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• 2011

Recently, as the project becomes larger and the number of project increases by the information system integration in the public and financial sectors, it is necessary to have a proper plan to manage the information system project. There have been many researches about the project management, success elements and failure elements, but the research on the interrelation between project management areas leaves much to be desired. This research deduces the scope, schedule, quality, work force and risk as the project management areas from the preceding research and the questionnaire and interview with PM developers, information system builders and data processing experts. And, it analyzes the interrelation and the relative importance between management areas, classifies the progress of the management areas under plan, implementation and completion stage and presents the frame to evaluate the accomplishment of each progress.