This study examines how the implementation of the Normalization policy of public institutions aimed at reducing debt affects accounting conservatism in public corporations. In particular, we analyze the general behavior of accounting conservatism based on debt ratio, and analyze whether the policy has changed this behavior of conservatism. Empirical findings are summarized as following. We show that debt ratios are positively associated with conservatism, consistent with the result for the private corporations. This result means that public corporations increase their conservatism as their debt ratios increase. However, no significant effect is found in this relationship after the implementation of the policy. This finding implies that the implementation of Normalization policy is not a factor that alters the conservative accounting practices of public corporations. This suggests that the recent debt reduction performance of public corporations is irrelevant to conservatism and is the result of the actual process of normalization of management. The results documented in this paper provide an important empirical evidence for evaluating the performance of the government policy at the present time when the debt reduction policy of public institutions is viewed more important than ever.
Purpose: This study aims to analyze the factors affecting the agenda-setting process and the formation process of school-based mental health policies by applying a policy stream model. Methods: For this purpose, Kingdon's policy stream model was used as the analytical framework. Results: First, when establishing a school-based mental health policy, the agenda was set going through unpredictable and nonlinear changes. Second, for the school-based mental health policy to be selected onto the agenda and to be developed and implemented as an actual policy, the role of policy makers was considered most important in the process. Third, the policy window for school-based mental health policy was closed around the year 2013. Finally, an analysis of the school-based mental health policy stream identified two key features. One is that the school-based mental health policy first emerged when school violence prevention policy expanded its scope into relevant neighboring policies. The other is that the school-based mental health policy has taken shape through a linear decision-making process (being put on the government's agenda, searching for an alternative, selection, and implementation) during the policy implementation period after it has been selected as an alternative policy. Conclusion: Conclusions can be summed up as follows. The school-based mental health policy needs continuous development and improvement in case the window for the policy may open in the coming future. The government's support is needed to draw policy makers' interest and participation who play the biggest role in establishing policies.
In this paper, we propose a novel framework for technology policy aimed both for the generation and diffusion of new technologies. Based upon critical examination of related theories and practice of technology policy, we identify two major problems in current technology generation policy, and the segregated approach to technology diffusion policy from technology generation policy. To remedy these problems, we argue that two goals of technology policy of generation and diffusion should be integrated and synchronized via unified policy framework, and propose the conceptual configuration for policy implementation which can serve the desired objective.
This study analyzes appropriate government policy frameworks for promoting IPTV industry by studying the way of adoption and diffusion of IPTV services. Until recently, most researches on government policies for technology adoption have focused on the personal context. This research adopts two theories, i.e., innovation characteristics theory for personal context and implementation process theory for organizational context. It also hypothesizes that the innovation characteristics more influence on the behavioral intention for usage new media in the level of personal innovativeness is high. Moreover, in the level of expectancy for diffusion policy is high, the implementation of IPTV services more influences on the behavioral intention. The results by statistical analysis, it is found that the higher the level of personal innovativeness is, and the higher the level of expectancy for diffusion policy is, the more behavioral intention will be influenced by the characteristics of innovation and implementation of IPTV service. Thus it is important for government agencies to find the way to facilitate personal innovativeness as well as expectancy for diffusion policy.
The Journal of Asian Finance, Economics and Business
/
v.8
no.2
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pp.1269-1275
/
2021
The phenomenon of money laundering through capital market instruments and various investment instruments in it is a challenge for law enforcement officials, particularly the Corruption Eradication Commission (KPK) in investigating money laundering crimes originating from corruption. This study aims to analyze comprehensively about: (1) implementation of policies on prevention and eradication of money laundering at the KPK in the context of handling money laundering on the capital market; and (2) an effective model for implementing policies to prevent and eradicate money laundering in the KPK in the context of handling money laundering on the capital market. By using a qualitative approach and Interactive Model analysis from Miles and Huberman, it was concluded that the results of the implementation of the policy of preventing and eradicating money laundering at the Corruption Eradication Commission in the context of handling money laundering crimes in the capital market had a positive impact on society, individuals and groups. The theoretical implications of the results of this study are related to the content of policy that is still relevant but for the context of implementation it needs to be refined or reconstructed by adding three elements, namely: communication, monitoring, and evaluation and security.
Journal of Korean Academy of Nursing Administration
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v.5
no.3
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pp.501-512
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1999
The aim of this study was to utilize the 20 steps in the three phases from the book, 'Twenty steps for developing a Healthy Cities Project $2^{nd}$ Ed., 1995, WHO/EURO' to survey Healthy Cities to identify the similarities and differences by implementation rates and perceived significances among Healthy Cities worldwide. For this study, a self-administered questionnaire was developed based on the book. The questionnaires were delivered by air-mail and e-mail to 213 Healthy City coordinators or directors in 43 nations from Jan 13 to Feb 10, 1999. The responses were gathered up until March 31 from 40 Healthy Cities in 17 nations, mostly in the USA and in the European regions. The main results are as follows; Overall the perceived significances were higher for healthy cities with higher implementation rates and there were significant differences for 'set-up office', 'plans strategy', 'increase health awareness', 'mobilize intersectoral action', and 'secure healthy public policy'. 1. According to national health system, the implementation rate, perceived significance and implementation ability of the 20 steps were higher in the healthy cities with a comprehensive-type health system as compared to those with an entreprenetrial & permissive health system. Overall there were significant differences in the steps 'mobilize intersectoral action', and 'secure healthy public policy'. steps which were predominant in the healthy cities with a comprehensive-type health system. There was no concordance in the ranks of implementation rate and perceived significant score. 2. According to the length of implementation time, the perceived significance and implementation ability were higher in healthy cities with more than 6 years compared to those with less than 6 years, although implementation rate was the same. Overall there was a significant difference in 'secure healthy public policy' the step which was predominant in the healthy cities with more than 6 years of implementation. 3. According to population covered by the Healthy City Project, the implementation rate and implementation ability were higher in healthy cities with more than a population of 100 thousand. There was no significant difference in perceived significance, but there were differences in the following, 'find finances', 'set-up office'. 'mobilize intersectoral action' in the implementation rate and implementation ability. These three steps were predominant in the healthy cities with a population of more than 100 thousand. 4. The population covered by the Healthy City Project was the only effective factor influencing the total implementation ability of each healthy city, and it was higher for those cities with a population of more than 100 thousand. In Conclusion, the implementation rate, the perceived significance and the implementation ability were higher in cities with a comprehensive -type health system, with more than 6 years of healthy city experience and with a population of more than 100 thousand. To increase the reliability and the validity of the questionnaire and the results of this study arising from lack of sufficient data, repeated study needs to be considered with a more refined questionnaire delivered to more healthy cities worldwide.
As China enters the 21st century, China is strengthening its position as a world power in an international position. However, there are still problems with Three Agricultural(Agricultural, Rural, Farmer) and unbalanced urban and rural villages. China, as one of the largest and most populous nations, values the development of three farms. Strategies such as "The Construction Of New Socialist Countryside" were a policy to solve rural problems, But they were not enough to achieve breakthrough results. In order to achieve more effective results, the Central Committee of THE STATE COUNCIL proposed The Document No.1 of "Opinion on the Implementation of The Rural Revitalization Strategy" in February 4, 2018 and published "The Rural Revitalization Strategy (2018-2022 )". The Yanbian region, which is the subject of this study, is the home of Korean-Chinese tribes and the Korean autonomous region. As a minority of Chinese ethnic minorities, the Korean-Chinese has their own unique culture, and Yanbian has distinct regional characteristics. As The Rural Revitalization Strategy was raised, Villages is showing positive change in accordance with policy implementation in Yanbian. This study analyzed the current status of policy implementation of The Rural Revitalization Strategy in Yanbian area and analyzed the policy contents and performances based on the of Yanbian Daily News. Based on the results of the analysis, I would like to help in suggesting a more rational development direction and building the villages.
Journal of Fisheries and Marine Sciences Education
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v.24
no.6
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pp.989-1002
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2012
The purpose of this study was to figure out adoption of curriculum autonomy policy by a middle school. To achieve the purpose, official documents accepted or produced by the school were examined regarding how much curriculum autonomy was given to the school. As well as, minutes on curriculum organization and implementation and interviews with significant figures in the school were analyzed to reveal how the school exerted its curriculum autonomy. The results indicated that superior educational administrative institution that had made decision on curriculum autonomy policy and promoted it constantly sent to the school official documents that required it to report what had been done. Such practices prevented the school from autonomous organization and implementation of curriculum. In addition, as most decisions on curriculum organization and implementation at school level was made by administrator and teachers with special position, most teachers remained at passive status to accept what had decided by them. Parents'committee did not exercise their rights by lack of expertise and passive attitude.
The separation policy of prescription and drug dispensing which has been implemented since the 1st of July, 2000, has brought about great changes in patients flow within the healthcare delivery system. The changes in the patients flow, in turn, resulted in the change in the distribution of financial resources among the participating entities in the healthcare delivery system: pharmacies, clinics, small hospitals, general hospitals, and teaching hospitals. The purpose of this study is to shed some light in the change in the financial performance of teaching hospitals under the separation policy that has created environmental changes such as the decrease in the number of out patients visits, the increase in the capital expenditures, the rapid increase in labor costs and so on. For the purpose, this study has compared and analyzed the balance sheets, the income statements and other operational data of three teaching hospitals located in D area. The data include two periods: before(year 1999) and after(year 2001) the implementation of the separation policy. The analysis was conducted with an emphasis on the changes in the financial ratios such as liquidity, turnover ratio, performance ratio. and capitalization ratio. The results show that the financial performances of the hospitals under study were weaker than before the implementation of the separation policy, and that, while the operating expenses have increased remarkably, there was no tendency to corresponding increase in revenue. And the result of analysis of other operational indicators also show that the performance of the hospitals is getting worse. Based on the results, this study has suggested the directions of the healthcare policies. This study suggests to improve the current model of separation of prescription and drug dispensing, to grant subsidies for the training of residents in teaching hospitals, and to lower the rate of patients' out of porket payment in teaching hospitals.
The aim of this study is to analyze the causes of the network system of the public and private sections that cannot be cooperated in implementation process of disaster relief. For this objective, this study selects the concepts of policy actors, their relationships, and their interactions which are useful in analyzing policy networks. It focuses on the interaction among concerned actors of disaster relief policy. This study suggests how to improve policy networks of disaster relief focusing on the interaction among policy actors. For more effective implementation to disaster relief, however, it is necessary to strengthen public-private partnership rather than central management system. Therefore, future research on disaster relief needs to focus in network management for leading cooperation between public and private sections.
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