• 제목/요약/키워드: Social Welfare Value

Search Result 358, Processing Time 0.028 seconds

The Effect of Income and Earnings Management on Firm Value: Empirical Evidence from Indonesia

  • HERNAWATI, Retno Indah;GHOZALI, Imam;YUYETTA, Etna Nur Afri;PRASTIWI, Andri
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.8 no.4
    • /
    • pp.105-112
    • /
    • 2021
  • This study aims to find empirical evidence of the effect of increasing income on the potential transfer of wealth from manufacturing companies that go public to stakeholders. Earnings management with an accrual approach with the Modified Jones model is an identifier of the availability of earnings management practices, without paying attention to both positive and negative symbols. The interpretation of the results of the discretionary accrual measurement between positive and negative symbols has different meanings. Positive discretionary accruals indicate that management uses income-increasing techniques. Meanwhile, negative discretionary accruals indicate that management uses income-reducing techniques. Income-increasing techniques tend to be viewed as opportunistic behavior of managers. This study used 111 data from manufacturing companies listed on the IDX (Indonesia Stock Exchange) from 2015-2018. Path analysis is used to test the hypothesis. The results of this study are in line with the point of view of management strategy, increasing income is used as a way to transfer potential welfare from the company to stakeholders. Social welfare (tax) and managerial remuneration are proven to be mediators in increasing the effect of increasing income on future company value. Further research can complete the potential welfare transfer against the shareholders related to income-increasing strategy.

A Biographical Study of Social Exclusion Experiences - Focused on the Physical and Cerebral Palsy Disabled - (장애인의 사회적 배제 경험에 대한 생애사 연구 -지체와 뇌병변 장애인 중심으로-)

  • Shin, Yu-Ri
    • Korean Journal of Social Welfare
    • /
    • v.64 no.2
    • /
    • pp.299-323
    • /
    • 2012
  • The purpose of this study is to understand social exclusion experiences with the disabled through a biographical study. It is analysed the interview date conducting an interview about 10 focused on the physical and cerebral palsy disabled with social exclusion experiences. The results show that it is multi-social exclusion including the inequality of approach opportunity of education, labor, education, medical, social participation, information, social service, space, health etc. It shows their life neglected and marginalized resulted from not providing social right as citizenship. And their social relationship is isolated by social exclusion and Other-directed identity is to be shaped in accordance to the method to define as regulated social ideals. Also, there is their painful and heavy life bound with double risky factors of disability and poverty. They share common historical experiences and social events impacted on their recognition and value among participants generation in biographical narrative. On the other hand, their life is reconstructed according to each their resource and standard to interpreter and evaluate on it. It suggests political and clinical implications in order to overcome the disabled's social exclusion, which is based on practical and vivid experiential dates from the participants.

  • PDF

The Priority Analysis on Corporate Social Contribution Activities by AHP (AHP에 의한 기업의 사회 공헌 활동 우선순위 분석에 관한 연구)

  • Chung, Soon-Suk
    • Proceedings of the Safety Management and Science Conference
    • /
    • 2008.11a
    • /
    • pp.41-50
    • /
    • 2008
  • The study proposes a priority model for program directors in charge of Corporate Social Contribution to make the best decision. This empirical analysis aims to discover the most significant area among various programs of Corporate Social Contribution Activities. The Analytical Hierarchy Process (AHP) is used to test the priority model. The study attempts to demonstrate how the model helps providing better decision choices in corporate practices. The priority preference in Corporate Social Contribution Activities programs among corporate social contribution practitioners, PR professors and NGO activists is examined in order to present preferred programs of corporate social contribution programs, which they value the most as a part of overall social welfare.

  • PDF

The Study on the effects of Job Stress of Female Caregivers in Home-based Elderly Welfare Center on Turnover Intention: Self-elasticity as a controlling variable (재가노인복지센터 여성 요양보호사의 직무스트레스가 이직의도에 미치는 영향: 자아탄력성을 조절변인으로)

  • Lee, Eun-A;Ku, Hyun-Su
    • Journal of Industrial Convergence
    • /
    • v.18 no.5
    • /
    • pp.54-61
    • /
    • 2020
  • The purpose of this study was to understand the effect of job stress of female caregivers working in home-based elderly welfare centers on turnover intentions and to understand the moderating effect of self-elasticity in these relationships. The subject of the study was a self-written questionnaire survey of 170 nursing care workers at 28 home-based elderly welfare centers in Seoul, and 150 copies were collected and 133 people were finally analyzed excluding 17 unscrupulous responses. As a result of the study, first, the average value of turnover intention was high in the group with low experience of female caregivers at home-based elderly welfare centers and the group without religion. Second, the higher the job stress of nursing care workers, the higher the intention of turnover. Third, there was a moderating effect of self-elasticity between the job stress and the of turnover of nursing care workers. Therefore, it was necessary to consider measures to prevent job stress of nursing caregivers and improve self-resilience.

A study on women's welfare organization's network -Focusing on network centrality and organizational effectiveness- (여성복지조직의 네트워크에 관한 연구 -네트워크 중심성(centrality)과 조직효과성을 중심으로-)

  • Jang, Yeon Jin
    • Korean Journal of Social Welfare Studies
    • /
    • v.41 no.4
    • /
    • pp.313-343
    • /
    • 2010
  • The aim of this study is to examine the factors influencing network centrality on women's welfare organizations, and to investigate how the level of network centrality influence the effectiveness of the organization. To achieve this goal, this study conducted a survey on women's welfare organizations in Seoul from March to June, 2009. Network analysis method was used to get each organization's network centrality value. Also, through the Structural Equation Modelling, organizational characteristics predicting network centrality and effect of network centrality on organizational effectiveness. The main results are as follows. First, the significant affecting factors were different between three types of centralities with regards to the type of organization, recognition of resource dependency, attitude of top manager, and established year. Second, the common factors affecting three network centralities were the number of informal ties, accepting feminism as the main organizational philosophy, and the number of qualified staffs. Third, only closeness centrality positively predicted the level of organizational effectiveness among three types of centralities. The faster the organization reaches to other organizations in a network, the organizational effectiveness becomes higher, which means high closeness centrality is more important factor than high degree centrality or high betweenness centrality to increase organizational effectiveness. This result shows social welfare organization should consider changing inter-organizational network strategy from quantity-focused to quality-focused.

Effects of service quality to service satisfaction and decision making in elderly care facility (노인요양시설의 서비스품질이 서비스만족과 의사결정에 미치는 영향)

  • Kim, In;Shin, Hakgene
    • 한국노년학
    • /
    • v.29 no.2
    • /
    • pp.579-591
    • /
    • 2009
  • The purpose of this study is what are the factors affecting decision making for selection of social welfare facility, esp., elderly care facility. The resident's selection for social welfare facility are relatively new terms in the Korean social work. To explore the factors, we employed an empirical study. The collected data was analyzed by using SEM(Structural equation modeling). As the results, the standardized regression coefficient of the hypothesis that the service quality will affect the service satisfaction is equal to 0.555(t=6.723, p<0.01) and the coefficient that the service satisfaction will affect the decision making is equal to 0.766. The absolute fitness of the SEM model shows χ2 = 580.151(d.f.=317, p-value=0.000) and RMSEA=0.063, so that the model is absolutely fit. Since CFI=0.915, the model is comparatively fit. Conclusively speaking, the hypothesis that service quality affects to service satisfaction was supported. The hypothesis that service satisfaction affects to decision making was also supported. By accounting for the results of the analysis, this study verified the service quality leading to service satisfaction is an important factor for resident to select a residential facility.

Effect of Financial Transmission Rights on the Strategic Bidding Behavior of the Electricity Producers (재무적 송전권이 발전사의 전략적 입찰에 미치는 영향)

  • Lee, Kwang-Ho;Shin, Jae-Hong
    • The Transactions of The Korean Institute of Electrical Engineers
    • /
    • v.59 no.7
    • /
    • pp.1226-1231
    • /
    • 2010
  • This paper looks at the influence of Financial Transmission Rights (FTRs) on the market value(Social Welfare; SW) in the competitive electricity market. The transmission line constraints make it difficult to compute the Nash Equilibrium (NE) due to causing a mixed strategy NE instead of a pure strategy NE. Computing a mixed strategy is more complicated in a multi-player game. The aim of this paper are to compute a mixed strategy NE and analyze SW in power transaction with FTRs. This paper introduces a formula and a technique for solving NE of multi-player game with FTRs. In addition, it analyzes the influence of holding of FTRs by generation company on SW and it proposes the SW at NE is influenced by Power Transfer Distribution Factor (PTDF) where holder of FTRs are located. The assertion is verified by calculating the mixed strategy utilizing the Cournot model widely used for studies on FTRs.

A Study on Factors Influencing on Work Values of Female College Students: Focusing on Parental Effect (여대생의 직업의식에 영향을 미치는 요인: 부모의 영향을 중심으로)

  • Kim, Sun Sook;Kim, Sunghee
    • Journal of Family Resource Management and Policy Review
    • /
    • v.23 no.1
    • /
    • pp.115-128
    • /
    • 2019
  • The purpose of this study was to explore factors influencing on work values of female college students focusing on parental effect to enhance their participation in labor market. The respondents were asked to answer a questionnaire, and the collected 400 data were analyzed using SPSS 23.0. The results showed that the students and their parents had more leisure-oriented and extrinsic work values than labor-oriented and intrinsic work values. The labor-oriented and intrinsic work values appeared to be high in the group with experience of part time jobs, with high educated father or with middle household income. The influencing factors on college students' work values were parental work values, gender consciousness, self-efficacy and major. The results from this study suggest that parents of college students should be educated to change their work values.

A Study on the Risk Factors of Elder Abuse and Social Support System in Rural Area (농촌지역의 노인학대 위험요인과 사회지원체계)

  • Park, Ok-Im
    • The Korean Journal of Community Living Science
    • /
    • v.20 no.3
    • /
    • pp.369-384
    • /
    • 2009
  • Research method was a case study as narrative method through in-depth interviews around 21 sufferers of elder abuse in rural area and the researcher interviewed them directly. Conclusively, the majority of sufferers of elder abuse were physically very low in the ADL(activities of daily living) and had been bereaved with no spouse. The relations of abused parents and the adult children were much disagreed and divided as unrecovered. Their economic reliance and physical reliance were much overlapped and the majority of them were low educational background and low income level. In case of the abused old people, they had severe low self respect and melancholy, so they considered severely suicide so much as invaluable as their existing value. In spite of over 80.5 years old average, the abuse action had continued for 6 months to 50 years long and the intensity of the abuse was more strengthened. The majority of abused old people refused mostly the entrance of social welfare facilities for elders and also they desired to live in present living area and their own houses.

  • PDF

The effects on the personal characteristic of hospice volunteer the participation level of volunteer activities and durability (호스피스 자원봉사자의 성격특성이 자원봉사참여도 및 지속의지에 미치는 영향연구 - 자원봉사동기의 매개효과를 중심으로 -)

  • Lim, Seung-Hee;Roh, Seung-Hyun
    • Korean Journal of Social Welfare Studies
    • /
    • v.40 no.3
    • /
    • pp.125-148
    • /
    • 2009
  • This study suggests hypothetic models and tests about the mediating effect of volunteer motivation which effects on the personal characteristic of hospice volunteer the participation level of volunteer activities and durability. Also, this study suggest a theoretical base for the seeking of hospice volunteer participation revitalization. This research participated 200 volunteers who attended the Autumn Conference in 2007 and 132 volunteers from five hospice organizations. The summary of research results is that the volunteer motivation of self-protection, career, social, understanding and value are endogenous variable and the 8 paths of Agreeable${\rightarrow}$self-protection, Agreeable${\rightarrow}$career, Neuroticism${\rightarrow}$career, Agreeable${\rightarrow}$social, Agreeable${\rightarrow}$understanding, Agreeable${\rightarrow}$value, Neuroticism${\rightarrow}$value, Extroversion${\rightarrow}$value valid. The path of social motivation${\rightarrow}$the participation level of volunteer activities, understanding motivation ${\rightarrow}$ the participation level of volunteer activities, value motivation${\rightarrow}$the participation level of volunteer activities are valid in the participation level of volunteer activities as an endogenous variable. The path of understanding motivation ${\rightarrow}$ the durability level of volunteer activities, value motivation ${\rightarrow}$ the durability level of volunteer activities, the participation level of volunteer activities ${\rightarrow}$ the durability level of volunteer activities are valid in the durability level of volunteer activities as an endogenous variable. Also, this study test the mediating effect an attended direct effect as the central figure and based on the these results, the revitalizations of hospice volunteer participant are suggested as an proposal.