• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.189-199
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• 2021

This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.

• Journal of the Korean Society of Costume
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• v.59 no.5
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• pp.167-179
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• 2009

The purposes of this study were to explore the influence on fashion brand image and brand loyalty according to fit of the fashion brand with cultural art field, motivation in culture marketing of the apparel company, and involvement of the consumers in art activities. The subjects ware 274 male and female in 20s and 30s living in Seoul and Gyeonggi area. The study was obtained through the use of an experimental design which was $2{\times}[2{\times}2]$ mixed factorial design. The summary main results were as follows. First, as far as the effect of the three variables on the social contribution image of the fashion brand, the results of the 3-way interaction are positive. Second, as far as the effect of the three variables on the product image of the fashion brand, the data suggests that only the main-effect of motivation in culture marketing of the apparel company is meaningfully positive. Third, as far as the effect of the three variables on fashion brand loyalty, both fit of the fashion brand with cultural art field and involvement of the consumers in art activities variables show positive results.

• Journal of Korean Library and Information Science Society
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• v.6
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• pp.159-185
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• 1979

The dissemination of scientific information in Society involves interactions among a number of publics and many kinds of information channels. There is a need for examining the the entire process of information dissemination for the solving many problems which scientific many problems which scientific communication is now confronted with, This paper is an attempt to identify the functions of a scientific journal as one of major inf. transfer media, to clarify the problems in performing the functions, and to synthesize various on-going efforts toward the improvement and solution of such problems. Some conclusions derived from this study are as follows; (1) a scientific journal was, is and will be the valuable primary source for the recording and controlling scientific in formation which plays a role as a main energy source in the scientific activities. (2) Traditional built-in delays involved in the communication by a scientific journal should be improved by way of some new methods and techniques such as, of establishing a publishing center, controlling vocabularies in the scientific papers, distributing pre-publication materials, etc. (3) There should be a organized special committe for scientific communication for the assuming the responsibilities of educating, planning and carrying out activities relating to scientific information. (4) To improve the function of a scientific journal as information transfer media, other informal primary media such as report, preprint, etc, and secondary media such as abstracts and indexes should be studied which will result in the clarification of unigue functions, and advantages and disadvantages of each media. as an information dissemination media. (5) Each government should pay attention to the national information system as a changing social system and should recognize the gap in speed between technological development and the change of a social system Technological development should be made a contribution to the improvement of social system.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.10 no.6
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• pp.121-132
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• 2015

This study by the authenticity of the CSV in social contribution activities and not giving a positive effect on job satisfaction of employees, as adjusted by the identification variables in the organization that were neglected during the research for the CSV its positive impact on job satisfaction the purpose is to verify whether this study has been carried out by a survey of employees of some medium-sized enterprises and large corporations to small businesses and worker being served on them, social contributions derived for the research activities of public interest and corporate profit activities classified and divided whether the legitimacy of the employees for social contribution activities that are embedded in its base in the perception of moral legitimacy and practical perceived legitimacy of these four variables were presented, and how these variables presented a positive effect on employee job satisfaction, control Job organizational changes saw equate to verify that controls are effective. As a result, first, the authenticity of the CSV is giving a positive effect on the activity of public interest've found that giving a positive effect on the perception of employees and the moral legitimacy, and job satisfaction of employees has showed that it does not affect, whichIt could not be verified because of the moderating effect between job satisfaction and perceived moral legitimacy. Second, CSVDML authenticity showed that a positive effect on the perception of practical legitimacy by giving employees a positive impact on corporate profit activity, which results significantly affected the job satisfaction of employees. And moderator of the organization identified has been proven that there is a moderating effect between job satisfaction and perceived practical justification. In order to improve employee job satisfaction by the public activities through this research, public service activities can be seen that the need for settlement of corporate culture that can impress an astute awareness of the strategic objectives of companies seeking employees.

• Journal of Distribution Science
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• v.11 no.1
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• pp.35-44
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• 2013

Purpose - This study aims to (a) analyze local citizens' perception of a local company, the Gwangyang Steel and Iron Company (GSIC); (b) compare the perception toward the local company with that of national citizens' perceptions towards many other unspecified companies, which were surveyed biannually by The Korea Chamber of Commerce and Industry (KCCI); and (c) analyze how such companies evaluate perceptions towards them, in relation to citizens' socioeconomic position, such as their education status. Research design, data, methodology - The data were collected using a questionnaire, which was given to a sample of local citizens in cities. To test the hypotheses, factor analyses, a t-test, and an ANOVA were conducted. The total number of respondents was 1798. The data gathered from the respondents of the sample were analyzed using SPSS Win 19.0 software. Perception towards the company was evaluated on the corporate favorite index (CFI). The CFI index shows how positive citizens feel towards a company. It is calculated using five leading factors, consisting of the following: contribution to the economy, productivity, international competitiveness, social contribution, and ethical management. The higher the level of positive feelings exhibited, the closer the index will come to 100. Results - As a result of the analysis, the CFI index towards the GSIC stood at 67.3. The CFI index towards the company is 16.5 points higher than that of the index towards the many other unspecified companies, which were surveyed by the bi-annual KCCI study in the first half of 2011. The other five indexes stood as follows: contribution to the economy, productivity, social contribution, and ethical management was 69.2, 71.2, 64.6, and 58.6, respectively. These indexes are 18.3, 4.6, 27.6, and 35.6, respectively, higher than those found by the KCCI study. However, international competitiveness is 73.0 (9.8 points lower than that of the KCCI study). This survey thus shows that the CFI of the local citizens towards the global company GSIC is very high when compared with the CFI index towards the many other unspecified companies that was determined by the KCCI survey. Conclusions - This survey shows that local citizens have high expectations of economic activity, increasing working opportunities, and regional cooperation projects from the local company, GSIC. In addition, the CFI index towards GSIC evaluates results depending on the respondent's relationship with the company, and their educational status. Respondents, whose family or relatives were working as employees of GSIC, have relatively positive perceptions of GSIC, and respondents with a relatively higher educational status also share positive perceptions. Local citizens expect the profit-making of the company to operate in accordance with management activities, and at the same time, they expect that the wealth generated by the company will return to wider society.

• International Journal of High-Rise Buildings
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• v.12 no.1
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• pp.11-18
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• 2023

The urbanity of high-rise buildings does not simply reference their physical characteristics but also encompasses their impact on the overall urban environment and the daily lives of citizens. This involves the economic benefits, social development, urban culture and public activities that high-rise buildings bring to a city. High-rise buildings are an important aspect of urban development and play a crucial role in providing public services in high-density urban habitats. However, to ensure that their contribution to the city is positive, it is essential to take into account their impact on surrounding buildings and the built environment. This paper analyzes their urban attributes and value system and summarizes their current development status. In short, as the demand for public services continues to evolve, it is necessary for high-rise buildings to keep up with these changes by continuously enhancing their urbanity.

• Journal of Family Resource Management and Policy Review
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• v.12 no.2
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• pp.173-190
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• 2008

The purpose of this study is to develop and evaluate the effectiveness of the pre-parent education program and its application to adolescents in residential care. The following research question will be used in the evaluation of the program's effectiveness: a change in self-esteem of the adolescents in residential care and a change in defining an ideal family. With these research questions, a survey of the requirements for its contents and previous studies were researched, and adolescents in residential care participated in the program in 12 sessions of 4 stages. The research showed a meaningful change of p>.001 for self-esteem and the ideal family in pre, post-test to the experimental group and control group. That proved the effectiveness of the pre-parent education program. Observing the experimental group's change process, the researcher proved the following results. At the beginning of the program experimental group showed hopelessness and disliked participating in the program. At the end of this, they had active attitudes, confidence and challenge to the vision. This study contains theory and various practical family activities. This study made a contribution to help adolescents in residential care enhance self-esteem and define the future ideal family.

• International Journal of Knowledge Content Development & Technology
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• v.14 no.2
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• pp.99-139
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• 2024

In this study, the library ESG evaluation indicators specialized for libraries were developed, and based on which, a survey was conducted targeting the actual libraries to evaluate the ESG level of libraries. As a result of the study, first, among the ESG evaluation indicators, the indicators of the social field and the governance field are demonstrating high in which field of the library's ESG evaluation indicators will appear the highest. The social area's high score of 3.70 seems to be because the protection of users' rights, occupational safety, and contribution to society and the local community are very closely related to the original role of the library. Second, it may be seen that there is a difference between the questions in the corporate governance part, while the averages are the same. In the case of library's cooperation, it turned out that it was 3.94 in the necessity evaluation of the evaluation indicators, but it was lowered to 3.61 in the actual library situation evaluation. Meanwhile, in connection with the activities of the director of library and the board of directors, it may be seen that the index evaluation increased from 3.32 to 3.58 in the actual evaluation.

• Knowledge Management Research
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• v.18 no.4
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• pp.287-306
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• 2017

This research focus on the effect of developers' participation structure in knowledge creation and knowledge sharing activities in open source software development projects. Based on preferential selection theory, hypotheses of relationship between a developers' concentration of knowledge creation/sharing activities and collaboration performance was derived. To verify the hypotheses, we use the Gini coefficient in the commit contribution of the developers (knowledge creation) and the centralization index in the repository issue network (knowledge sharing network). Using social network analysis, this paper calculates centralization index from developers in the issue boards in each repository based on data from 837 repositories in GitHub, a leading open source software development platform. As a result, instead of all developers creating and sharing knowledge equally, only a few of developers creating and sharing knowledge intensively further improve the performance of the open collaboration. In other words, a few developers predominantly providing commit and actively responding to issues raised from other developers enhance the project performance. The results of this study are expected to be used by developers who manage open source software project as a governance strategy, which could improve the performance of open collaboration.

• Journal of the Korean housing association
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• v.26 no.6
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• pp.207-216
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• 2015

The purpose of this study is to suggest useful resources concerning the plan to prepare for population aging in the future through investigating architectural characters of the 'Kyungrodang' and its operating systems located near the apartment complex and needs of the 'Kyungrodang'. For this purpose, the study includes field research, interviews, a questionnaire, and a survey targeting each of two apartments located in the Seoul and Gyeonggi-do. A survey targeting the elderly in their late 70 to 80 years 60 to 70 years was conducted and the differences regarding program needs of leisure activities for the elderly and revitalization of 'Kyungrodang' were analyzed. The results of the present study provide suggestions for improvement and solutions to the existing problems of standardized 'Kyungrodang'. Furthermore, the present results can be a basic resource for the elaboration of an appropriate management method and a spatial plan that would respond to the increased needs of facilities and programs for the elderly in the apartment complex. Finally, the results of the present study are expected to make a meaningful contribution to making 'Kyungrodang' the space where the elderly can obtain physical and mental support, as well as enjoy social activities, improve their health, and manage their everyday life.