• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.373-383
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• 2021

This article aims to examine the one-way relationship between corporate social responsibility (CSR) and the financial performance of Vietnamese commercial banks, mainly focusing on the moderating role of ownership structure. Net interest margin (NIM), return on assets (ROA), and return on equity (ROE) are selected to represent the financial performance of the bank. CSR was measured using a multi-method approach that included both quantitative and qualitative methods. Corporate Social Responsibility Expenditure (CSRE) was estimated using financial data. The Corporate Social Responsibility Disclosure (CSRD) index was created using the content analysis method. Using a sample of Vietnamese commercial banks from 2012 to 2019 to perform regressions in the dynamic panel models with the two-step system generalized method of moments (GMM) estimator, the results show a positive effect of both CSRE and CSRD on the financial performance of the bank. Empirical evidence shows that the positive relationship between CSRE and financial performance is more robust in statecontrolled banks than non-state-controlled banks. In contrast, the positive impact of CSRD on the financial performance of state-owned commercial banks is weaker than that of private banks. Finally, the paper points out the limitations and proposes future research directions.

• Science of Emotion and Sensibility
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• v.10 no.2
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• pp.155-168
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• 2007

Social and psychological experiences in human-agent interactions are becoming more important than the task-oriented efficiency, as the influence of computer agents increases and human-agent interaction develops similarly with interpersonal interaction. Many previous studies aimed to increase social presence in human-agent interaction, in order to derive users' positive psychological experiences, by applying the factors of interpersonal communication to verbal and non-verbal communication of the agents. This study examined the effects of the exchanges of mutual self-disclosure, one of the most important communication acts in interpersonal communication, between users and interface agents. Users' attachment styles towards the perception of social presence, the evaluations toward the agents, user experiences, and the intentions for future interaction were also studied. The mediating role of social presence in dependent variables was, also, examined in this research. The results showed that exchanging self-disclosures with an agent increased the perceptions of social experience, friendly evaluations toward the agent, positive user experience, and the intentions for future interaction. Participants' attachment styles, also, affected the perceptions of the dependent variables. The effects of the exchanges of self-disclosure and participants' attachment styles were mediated by perceived social presence toward the agent. The findings of this study imply that the social and communicational aspects need to be considered in design of the agents seriously. The results also suggest that there may be differences in the psychological effects of agents on users according to the users' personality.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.113-127
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• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

• Journal of Families and Better Life
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• v.8 no.2
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• pp.69-85
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• 1990

The purpose of this study is to offer basic data for satisfactory marital adjustment and functional communication by investigating marital adjustment, communication style and interrelationship between them, for non-professional working wives. Research was conducted form May, 1089 in Taegu on 470 subjects, who are non-professional working wives as questions and interview. For analysis of data, percentile, frequencies, ANOVA, Scheffe-test, X2-test, t-test were used, and through such research procedure the following major findings were obtained: 1) The marital adjustment of nonprofessional working wives were relatively high with 78 in percentile. 2) Among the related variables, husband's income, job, support and wife's motive of employment, job, age on the marital adjustment and husband's occupation, educational, level, income, the length of marriage and number of children, family style on the communication style have turned out o be significant. 3) Th higher the degree of emotional disclosure and the more open the verbal experesion, the higher the level of marriage adjustment, 4) In communication style, marriage adjustment was found to increase in such order as contactful style, speculative style, conventional style, and controlling style. Such were found to affect significantly marital adjustment.

• Anxiety and mood
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• v.11 no.2
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• pp.114-119
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• 2015

A conflict of interest is usually defined as a set of circumstances that creates a risk that professional judgments or actions regarding a primary interest will be unduly influenced by a secondary interest. In general, a conflict of interest can be classified as either a financial or a non-financial one. A financial conflict of interest reportedly occurs frequently in medical (and psychiatric) research and practice and is associated with a greater likelihood of reporting results favorable to the intervention being studied. A non-financial conflict of interest may occur in psychiatric research and practice as a result of the so-called "allegiance effect." It is very important that clinicians and researchers in the field of psychiatry be aware that their field is vulnerable to both financial and non-financial conflicts of interest. Considering that it is impossible in modern psychiatry to be completely free from possible conflicts of interest, the best way to manage a conflict of interest is disclosure based on the principles of transparency. Actions that might lead to conflicts of interest should be avoided as much as possible.

• Journal of the Korean Society of Clothing and Textiles
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• v.35 no.9
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• pp.1099-1111
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• 2011

This study identified the types of consumer review information about apparel products based on consumer satisfaction/dissatisfaction with the availability/non-availability of consumer review information for online stores. Data were collected from 318 females aged 20s' to 30s', who had significant experience in reading consumer reviews posted on online stores. Consumer satisfaction/dissatisfaction with availability or non-availability of review information on online stores is different for information in regards to apparel product attributes, product benefits, and store attributes. According to the concept of quality elements suggested by the Kano model, two types of consumer review information were determined: Must-have information (product attribute information about size, fabric, color and design of the apparel product; benefit information about washing & care and comport of the apparel product; store attribute information about responsiveness, disclosure, delivery and after service of the store) and attracting information (attribute information about price comparison; benefit information about coordination with other items, fashionability, price discounts, value for price, reaction from others, emotion experienced during transaction, symbolic features for status, health functionality, and eco-friendly feature; store attribute information about return/refund, damage compensation and reputation/credibility of online store and interactive and dynamic nature of reviews among customers). There were significant differences between the high and low involvement groups in their perceptions of consumer review information.

• Korean Journal of Cognitive Science
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• v.27 no.2
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• pp.247-273
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• 2016

Previous studies about lying were mainly executed in pressure situations, such as interviews or crime statements, which made people stressed. This study analyzed deceptive and non-deceptive writings in non-pressure situation through K-LIWC program, in which lies are rarely disclosed and hardly damage the liar even upon disclosure, Also, we compared these results with existing studies on lying. On both writing tasks, there were fewer first-person singular pronouns in deceptive writings than in the non-deceptive writings. The variables indicating cognitive complexity were less used by deceptive writings than by non-deceptive writings in first topic, but in the second topic, more were used by deceptive writings than true writings. In particular, previous studies claim that lies contain more negative emotional words while this report shows that lies in non-pressure situations contains more positive and fewer negative emotional words compared to truth. This finding implies that a situation influences the liar's psychological statement, which changes the contents of the lie.

• Asia-Pacific Journal of Business
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• v.13 no.1
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• pp.153-166
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• 2022

Purpose - ESG(Environmental, Social and Governance) rating is an indicator to predict the sustainable development and long-term value creation of enterprises, which is becoming more and more important. This study divided the ESG rating into each sector(E, S and G) to identify which ESG elements are effective in enhancing enterprise value according to the characteristics of the enterprise, which is different from previous studies. Design/methodology/approach - In this study, Bloomberg ESG Disclosure Score was used to empirically analyze the relationship between ESG ratings and corporate value by taking the listed companies of China's Shanghai Composite Index from 2017 to 2020 as the object. Findings - First, the relationship between ESG ratings and enterprise value shows a statistically significant positive correlation, which supports the results of previous studies. Second, the analysis results from the classification of ownership structure of enterprises (state-owned enterprises and non-state-owned enterprises) show that compared with state-owned enterprises, the ESG ratings of non-state-owned enterprises is more closely related to enterprise value. Third, the analysis of various industries (manufacturing and non-manufacturing) shows that compared with manufacturing, ESG scores of non-manufacturing has a more positive effect on enterprise value. Lastly, the analysis by industry type (heavy-contaminated companies, non-contaminated companies) confirmed that ESG scores of non-contaminated companies has a positive effect on corporate value than heavy-contaminated companies. Research implications or Originality - This study classified ESG evaluation grades(E, S and G) for listed companies in China and analyzed in detail how they affect corporate value according to corporate characteristics, drawing implications for what ESG indicators should be focused on to increase corporate value.

• The Journal of Korean Association of Computer Education
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• v.17 no.1
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• pp.117-130
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• 2014

The purpose of this study is to provide useful knowledge for improving indicators that represent competitiveness and educational competency of the university by deriving a new pattern or the meaningful results from the data of information disclosure of universities using statistical analysis and data mining techniques. To achieve this, a model of decision tree was made and various factors that affect education/research performance such as employment rate, the number of technology transfer and papers per full-time faculty were explored. In addition to this, the cluster analysis of universities was conducted using attributes related to evaluation of university. According to the analysis, common factors affecting higher education/research performance are following indicators ; incoming student recruitment rate, enrollment rate, and the number of students per full-time faculty. In the cluster analysis, when performed by the entire university, the size, location of the university respectively, clusters are mainly formed by well-known universities, art physical non-science and engineering religious leaders training universities, and others. The main influencing factors of this cluster are higher education/research performance indicators such as employment rate and the number of technology transfer.

• The Journal of the Korea Contents Association
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• v.10 no.1
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• pp.147-159
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• 2010

The touch screen phone launched domestically in Korea, unlike the existing plane UI, it applied a cubic shape of 3D UI which provides three dimensional solid graphic. This study proposes to examine the correlation between the users' experience of 3D GUI, which were made by two different companies, and the brand. From this point of view, this study sets up a hypothesis about intimate correlation between individual differentiated brand and the user experience. Base on that, a model was designed. This study measured the satisfaction of user experience through the disclosure and non-disclosure of brand, focusing on 3D GUI cases which were launched so far, and it demonstrated that there was a clear difference in the degree of satisfaction. Through this examine, a brand was confirmed as one of the important element of user experience in using the 3D GUI that was launched competitively by companies. Therefore, the result of this study suggest that the designers need to establish strategies that make the brand as the core subject of design during the process of manufacturing product and service.