• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.363-373
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• 2021

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

• Human Ecology Research
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• v.60 no.1
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• pp.147-162
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• 2022

Although the globally known one-child policy in China was abolished in 2016, the overall fertility rate in the country declined to 1.3 in 2020. In this study, we examined whether the achievement of major developmental tasks during the childrearing stage was associated with intentions to have a second child among Chinese married women. Based on family development theory, we included parenting adaptation, division of childcare responsibilities with the partner, and marital adjustment as key developmental tasks during the childrearing stage. The participants of this study were 315 married Chinese women who lived with a spouse and a child who had not yet entered elementary school. Data were collected through an online survey in February and March 2021. A multiple regression analysis of the data revealed that a lower level of economic parenting stress, a higher level of fairness in dividing childcare responsibilities with the partner, and a more positive change in their marital relationship after having the first child were associated with greater intentions to have a second child.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.345-355
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• 2022

Excellent employees are those who take on extra responsibilities and commitments at work. Hence, employees must pay attention to out-of-role activities that can help the company perform better. When a person takes on more responsibilities than he can handle, they will have to deal with the issue of work-family balance. This paper examines how the consistency of WFC affects employees' organizational citizenship behavior (OCB) using the Resource Conservation Theory. This study uses empirical research methodologies to assess 417 employees as a sample. (1) When the matches of work-to-family conflict (WFC) and family-to-work conflict (FWC) are consistent, the employee self-control resource depletion level is lower, and OCB is higher in the "high-high" consistency matching state. (2) The "low-high" match had a higher OCB than the "high-low" match when the WFC and FWC matches were inconsistent. (3) In the process of WFC affecting OCB, the depletion of self-control resources acts as a mediating factor. (4) Emotional intelligence plays a moderating role in the whole model. The lower the emotional intelligence was, the stronger the positive relationship between the consistency of WFC, FWC, and self-control resource depletion was.

• Korean Journal of Occupational Health Nursing
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• v.31 no.2
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• pp.66-76
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• 2022

Purpose: This study aimed to explore the constructs and context of hospital nurses' organizational silence. Methods: In-depth interviews were conducted with 17 nurses in small-middle general hospitals as well as big university hospitals. We then derived the key themes using grounded theory method. Results: Nine themes and 30 sub-themes were derived: "Willing to be recognized for performance rather than saying", "Getting used to the hard-to-speak climate", "Face the reality that does not change when said", "Complicated situation that prevents self-regulating decision-making", "Conflicts that are difficult to confront", "Unfair responsibilities that I want to evade", "Leaders who don't support me", and "Being blocked in communication". Consequently, the nurses learned to adopt a climate of silence and "learned organizational silence" behavior. They experienced that prosocial silence was essential for obtaining approval as a member of the group, and defensive silence for protecting themselves in the hierarchical structure and unfair responsibilities. Acquiescent silence originated from a futile relationship with their supervisors, one-way communications, and the unsupportive management system, in which three types of silence appeared sequentially or in combination with each other. Conclusion: Based on these results, nursing managers should identify the context of nurses' organizational silence and should lessen these silence behaviors.

• Journal of Research and Publication Ethics
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• v.3 no.1
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• pp.1-5
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• 2022

Purpose: A conflict of interest is defined broadly as a scenario in which one's responsibilities and self-interest collide in a manner that has a significant probability of corrupting one's discernments, motivations, actions, desires, values, and judgments. This study aims to investigate various cases of conflict of interest. Research design, data and methodology: Our study used the preferred reporting items for systematic reviews and meta-analyses (PRISMA) to identify resources. The eligibility of selected prior studies thoroughly was investigated whether they are suitable for the topic of present study. Finally, we collected total 15 previous studies published between 2000 and 2021. Results: Research findings indicate that there are three main cases that might cause a conflict of interest and mandated research ethics education might provide researchers with the tools to identify and battle the temptations and biases provided by conflicts of interest. Researchers could likely be better prepared for conflicts of interest if they investigated the moral difficulties associated with them in advance. Conclusions: Researchers might evade deliberate or unconscious detriment of duties, and also objectivity loss because of the siren song of self-interest by escaping situations whereby they may be tempted to shirk their responsibilities, not to remark the hassles of unveiling conflicts.

• The Journal of Economics, Marketing and Management
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• v.4 no.4
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• pp.29-35
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• 2016

This study has focused on the transfer of infants and Toddlers-protecting responsibilities from families to infants and Toddlers education agencies due to an increase of a double-income family and nuclear family. It is because there is insufficient safe play space from the moment when infants and Toddlers return from infants and Toddlers education agencies to home due to a high crowding of housing and increase of vehicle, and there can be difficulties to take responsibilities of infants and Toddlers safety with a mere recognition and effort of parent. Thus, to suggest a safety education through mutual contact between the communities and agencies supporting parent role in a level of social welfare, its potential has been identified through a frequency analysis on 60 participants of experimental group who have trained a safety education and 60 participants of control group who have not trained a safety education. As a result of frequency analysis, the increase in safety condition in Korea, safety and development of infants and Toddlers, safety of play materials, and safety knowledge on general part of facility safety has detected and the practice of safety and safety consciousness has also identified to be more effective. The results of this study has shown a potential to verify its efficacy if it is verified through an elaborative model of safety education based on parents of young infants and Toddlers family.

• Journal of East Asia Management
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• v.5 no.1
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• pp.1-31
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• 2024

Based on the perspective of consumers and the method of value engineering, this paper uses "CSR expectation deviate level" to measure corporate social responsibility, and discusses the influence of corporate social responsibility on financial performance and its action path. This paper collected the questionnaire survey data of 878 consumers and the panel data of 98 listed companies from 2009 to 2012. The empirical results show that: (1) Consumers pay more attention to products and services, charity, environmental protection and their responsibilities to employees, and less attention to their responsibilities to shareholders or creditors and partners; (2) Corporate social responsibility is negatively correlated with financial performance, and corporate marketing ability plays a moderating role in it. That is, the smaller the gap between the level of corporate social responsibility fulfilled by enterprises and consumers' expectations, the better the financial performance of enterprises, which also reminds enterprises that they need to rationally allocate corporate social responsibility resources and constantly cultivate their own marketing capabilities, so as to better meet the level of corporate social responsibility expected by consumers. The value engineering method quantifies consumers' value perception of corporate social responsibility, which has a certain practical guiding role. Of course, there are some limitations in this paper, and future research can further explore the potential impact mechanism.

• Journal of The Korean Association For Science Education
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• v.28 no.7
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• pp.713-723
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• 2008

Science teaching-anxiety and science teaching-efficacy are influential factors in teachers' teaching practices and behaviors. In order to encourage elementary teachers to do better teaching practice, this study identified factors that have caused teachers' science teaching-anxiety, developed an instrument measuring science teaching-anxiety, and investigated the relationship between science teaching-anxiety and science teaching-efficacy. In addition, we attempted to suggest practical implications to enhance teachers' confidence in science teaching. The guiding research questions were 1) which factors affect science teaching-anxiety level of the preservice elementary teachers, and 2) how each factor of science teaching-anxiety is related to science teaching-efficacy. The subjects were 133 Korean preservice elementary teachers (57.1% were female) in a large city. The data sources included teachers' responses to three paper and pencil questionnaires: State-Trait Anxiety Inventory (STAI), Science Teaching-Anxiety Questionnaire (STAQ), and Science Teaching Efficacy Belief Instrument (STEBI-B). To clarify the science teaching-anxiety, we specified it into six factors: trait anxiety about nature of science and science teaching, state anxiety about instruction, science activities, student assessment, and professional responsibilities. The results indicated three significant aspects of science teaching anxiety and efficacy. First, their level of anxiety about professional responsibility and science teaching was relatively high among six factors. Second, there was a negative correlation between science teaching-anxiety and science teaching-efficacy. Third, trait anxiety about science teaching is the most influential factor for science teaching-efficacy while state anxiety about instruction and professional responsibilities were followed.

• Journal of Preventive Medicine and Public Health
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• v.15 no.1
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• pp.17-31
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• 1982

A physician assumes toward his patient the obligation to use such reasonable care and skill as is commonly possessed and exercised by physicians in the same general line of practice in the same or similar localities and to use his best judgment at the times. Medical disputes between physicians and patients are, ever more increased in these days as human body, happens to cause a variety of changes in body unlike the function of machine. Such increased trends of medical disputes became a problem in common across the word under the influence of affluent living standard, high consciousness of life value and right by today's people. The aim of this dissertation is oriented to forming a physician's responsibilities in medicalcare accidents arising between physicians and patients. A general physician, for example, has not been negligent merely because, a specialist might have treated the patient with greater skill and knowledge. However, the fact that a physician may have acted to the best of his ability will not avoid legal problems for damages resulting from substandard treatment, that is the degree of care and skill which is to be expected of the ordinary practitioner in his field of practice. The duty of a physician who is, or holds himself out to be, a specialist is greater in the field of his specialty than one who is a general physician. A patient's consent to routine medical procedures is implied from the fact that patient comes to the physician with a medical problem and voluntarily submits to the procedures. For the more serious medical procedures and for major operations, however, it is preferable for the physician to have the patient's consent in writing, to facilitate proof of the consent in the event of a dispute or litigation. Suppose that mistakes on the part of physicians are likely to be blamed in all cases of malpractice. Then it will create a sort of shrinkage in activities of medical treatment. There should be some limitation on excessive application of 'The thing speaks for itself' on mistakes by physicians and availablity of cause and effect. It is a matter of complicity as well as a matter of importance to draw a definite boundary on responsibilities of physician. A series of further research on this particular aspect is strongly urged.

• Progress in Medical Physics
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• v.28 no.4
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• pp.226-231
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• 2017

The aim is to investigate the spectra responsibilities of QD (Quantum Dot) for the innovation of new dosimetry application for therapeutic Megavoltage X-ray range. The unique electrical and optical properties of QD are expected to make it a good sensing material for dosimeter. This study shows the spectra responsibility of toluene based ZnCd QD and PPO (2.5-diphenyloxazol) mixed liquid scintillator. The QDs of 4 sizes corresponding to an emission wavelength (ZnCdSe/ZnS:$440{\pm}5nm$, ZnCdSeS:470, 500, $570{\pm}5nm$) were utilized. A liquid scintillator for control sample was made of toluene, PPO. The Composition of QD loaded scintillators are about 99 wt% Toluene as solvent, 1 wt% of PPO as primary scintillator and 0.05, 0.1, 0.2 and 0.4 wt% of QDs as solute. For the spectra responsibility of QD scintillation, they were irradiated for 30 second with 6 MV beam from a LINAC ($Infinity^{TM}$, Elekta). With the guidance of 1.0 mm core diameter optical fiber, scintillation spectrums were measured by a compact CCD spectrometer which could measure 200~1,000 nm wavelength range (CCS200, Thorlabs). We measured the spectra responsibilities of QD loaded organic liquid scintillators in two scintillation mechanisms. First was the direct transfer and second was using wave shifter. The emission peaks from the direct transfer were measured to be much smaller luminescent intensity than based on the wavelength shift from the PPO to QDs. The emission peak was shifted from PPO emission wavelength 380 nm to each emission wavelength of loaded QD. In both mechanisms, 500 nm QD loaded samples were observed to radiate in the highest luminescence intensity. We observed the spectra responsibility of QD doped toluene based liquid scintillator in order to innovate QD dosimetry applicator. The liquid scintillator loading 0.2 wt% of 500 nm emission wavelength QD has most superior responsibility at 6 MV photon beam. In this study we observed the spectra responsibilities for therapeutic X-ray range. It would be the first step of innovating new radiation dosimetric methods for radiation treatment.