• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.4
• /
• pp.39-52
• /
• 2022

This study examines whether accounting conservatism can support real earnings management by reducing accrual earnings management techniques. The net impact of conservative reporting on earnings management is also analyzed. It is assumed that moderating the role of conservative financial reporting during uncertainty can mitigate earnings management practices. For our analysis, 5354 firm-year observations for the period 2007-2020 of nonfinancial companies listed on the Pakistan Stock Exchange are applied. To measure conservatism in the non-financial sector of Pakistan, Khan and Watts' (2009) model is used to provide evidence that conservatism is a way to restrict earnings management during uncertainty. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. To measure accrual earnings management Modified Jones (1995) model and Dechow and Dichev (2002) approach and Kasznik (1999) model are applied, and for real earnings management Roychowdhury model is applied which follows three approaches to measure real earnings management i.e. cash flow manipulation, Overproduction, and discretionary expenses. The estimations support our hypothesis by providing statistically significant proof that conservative financial reporting in a developing economy like Pakistan may be used to overcome the net impact of earnings management during uncertainty. Our results provide critical and practical implications for investors, researchers, and standard setters.

• The Journal of the Korea Contents Association
• /
• v.8 no.9
• /
• pp.150-165
• /
• 2008

We examine how women entrepreneurs in contents business experience work/family role conflict and then reveal what kind of conflict management strategies they adopt in varying external and internal conditions. A critical problem faced by female entrepreneur is the tension that exists between their personal lives and business role. This tension is viewed as a form of inter-role conflict in which the role pressure from work and family competes for women's limited time and energy. First, we probe the content and nature of work- family role conflict on the part of female entrepreneurs. Second, we closely look at the three strategies of work/family role manipulation. Family role reduction strategy, work role reduction strategy, and work/family role sharing strategy are identified. Third, we discuss how the choice of the three strategies is affected by internal family salience and the external resources including spouse, family, and financial resources.

• Journal of Korean Clinical Nursing Research
• /
• v.19 no.3
• /
• pp.407-418
• /
• 2013

Purpose: The purpose of this study is to examine the nurse's role performance and the perception of the importance of role among nurses practicing in a cancer care facility. Methods: A descriptive study design was applied with convenient sampling of 175 nurses working at a cancer care facility in Daegu, Korea. Data was collected using a structured questionnaire from July 1, 2013 to July 5, 2013. Results: Cancer care facility nurse's role performance score was measured on average $3.23{\pm}0.64.$ Oral medication was the most frequently performed role, followed by encouragement, care related to medication, and pain management. The perception of the importance of nurse's role was measured on average $3.31{\pm}0.35$. Care related to medication was regarded as the most important, followed by transfusion, oral medication, and intravenous & intramuscular medication. Nurse's role performance was different according to nurse's age (F=3.21, p=.024) and current practice area (F=3.73, p=.012). The perception of the importance of nurse's role was different only in relation to current practice area (F=6.82, p<.001). Conclusion: Nurses practicing in oncology setting frequently involve encouraging patients and pain management. Training programs designed to facilitate frequently performed and highly regarded nurse's roles are required for nurses practicing in oncology setting.

• Journal of Digital Convergence
• /
• v.19 no.11
• /
• pp.499-509
• /
• 2021

The purpose of this study was to examine the mediating effect of flourishing on the relationship between role conflict and burnout as perceived by school counselors. A total of 242 school counselors participated in this study. The collected data were analyzed using the SPSS and PROCESS macro programs. The study results showed a significant positive correlation between role conflict and burnout and a significant negative correlation between flourishing and role conflict and burnout. In addition, depending on the three subtypes of role conflict (i.e., role-expectation conflict, individual-role conflict, and role ambiguity conflict), the effects on various sub-signs of burnout differed. It was found that flourishing mediated all of these variables of role conflict influencing burnout. These results suggest that flourishing can be considered an indicator for professionalism management of school counselors and a result showing that a positive psychological approach at the school level can be helpful in improving the effectiveness of school counseling by contributing positively not only to students but also to school counselors.

• The Journal of the Korea Contents Association
• /
• v.17 no.4
• /
• pp.48-62
• /
• 2017

The present empirical research examines the effect of team leader's ethical leadership on team members' in-role behavior and psychological capital. This study also predicts that management decoupling and personal decoupling will moderate the effect of ethical leadership negatively. A growing body on leadership research highlights the role of team leader's moral manager in team settings. Ethical leadership also becomes a salient issue in the situation of unethical decision making and misuse of management power which have done by unethical leaders all around the world. In order to identify the effect of ethical leadership, I collected data of 922 team members from bank, semiconductor manufacturer, and university hospital. Our findings show that ethical leaderships have a positive effect on team members' in-role behavior and psychological capital. In addition, I also found the significant moderation effect of management decoupling which team members perceive their top management team's inauthenticity. Contrary to the prediction, however, the result doesn't support the moderation effect of personal decoupling. I discussed implications of confirming and disconfirming findings in details.

• Journal of the Korean Home Economics Association
• /
• v.33 no.2
• /
• pp.151-157
• /
• 1995

This is a study on types of foodservice system, the menu, role of the Dietitian, management of the facilities and utensil through the survey conducted at 105 enterprises located in Seoul industrial foodservices which were evenly divided into three groups ; large size of feeding group, medium size of feeding group, small size of feeding group. The sresults are below, 1. Most institutional foodservice was enterprise under direct management. 2. Selective menu was set for the large size of feeding group than small size of feeding group. At budget making, personal management and purchansing management, the dietition role was not important in the large size of feeding group than in the small size of feeding group. 3. Equipped rate of facilities and utensil were greater volume for the large size of feeding group.

• Asia Marketing Journal
• /
• v.22 no.3
• /
• pp.51-69
• /
• 2020

This study empirically examines the link between marketing knowledge management and innovation performance focusing on the moderating role of business environmental volatility. We define marketing knowledge management as the integration of knowledge generation, knowledge dissemination and knowledge storage. Using a unique data set that consists of 439 employees at 156 firms in China, we find that knowledge dissemination and knowledge storage have a positive effect on innovation performance. Also found is the negative moderating effect of business environmental volatility on innovation performance. Our findings suggest that firms should strengthen their marketing knowledge management to improve innovation performance and stay flexible to cope with the ever-changing and often volatile market environments.

• International Journal of Computer Science & Network Security
• /
• v.22 no.12
• /
• pp.19-28
• /
• 2022

The study aimed to identify the impact of Applications of Internet of things on practice of knowledge management in organizations: the mediating role of employees' Engagement. A quantitative questionnaire survey is conducted. The study population consisted of all senior and middle administrations in small and medium enterprises in Jordan. The study sample consisted of (350) senior and middle administrations. The study sample was selected by random stratified method. The results revealed that There is an impact of Applications of Internet of things on the practice of knowledge management at (α ≤ 0.05) in the small and medium enterprises in Jordan. Furthermore, there is an impact of Applications of Internet of things on the employees' Engagement. The current study provided some important insights into an issue that requires further research. Understanding the applications of the Internet of Things and their impact on improving knowledge management is of paramount importance in raising the quality of products and improving the company's image, as shown in this research.

• Journal of Engineering Education Research
• /
• v.7 no.2
• /
• pp.22-39
• /
• 2004

The study aims to explore whether the management and operation of national technique qualification system has a suitable role division between the government and non-government and to design plans for building it. To do so, a direction for role division between the government and non-government was investigated in the management, national technique qualification system. In addition, limitations in the operation of government-centered qualification system were pointed out by analyzing the present status on the management and operation of national technique qualification system and plans for role division between the government and non-government were proposed in the management and operation of qualification system. Various methods were applied to this study as its methodology: the collection and analysis of the relevant literatures, surveys targeting companies(internal qualification managers) and associations by industrial classification(owners' groups) as respondents, holding expert consultations for setting a direction in dividing roles between the government and non-government, interviews with companies and associations by industrial classification for gathering their opinions, forming and operating a collaborative research group consisting of specialists in qualification system.

• Convergence Security Journal
• /
• v.18 no.1
• /
• pp.69-84
• /
• 2018

This study examines antecedents of the intention of compliance with information security policies based on Ajzen's Theory of Planned Behavior. The study conducted the following: Verification of casual relations between role of management and protection motivation and the antecedents of planned behavior as parameters to determine the effect on the intention of compliance with information security policy, and comparative analysis between the research model and a competition model. The result of the study disclosed that, in the research model, attitude and subjective norm took an intermediary role on management beliefs, response efficacy, response cost, self-efficacy, and compliance intention, and perceived behavior control on management beliefs, self-efficacy and compliance intention.