• 산경연구논집
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• 제13권10호
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• pp.23-30
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• 2022

Purpose: The advantages of corporate social responsibility (CSR) include stronger recognition and reputation, which lead to a company's good public image, increased customer loyalty, operational cost saving, and employee retention. The purpose of the present research is to take a close look at the association between CSR and organization's value. Research design, data and methodology: The authors tried to obtain the high-quality textual data from mostly peer-reviewed journals using a PRISMA ((Preferred Reporting Items for Systematic Reviews and Meta-Analyses). The authors was to figure out adequate solutions from limited range of the current literature (only peer-reviewed research) regarding CSR and corporate value. Results: Our investigation indicates that CSR is essential to all businesses as it ensures they keep in touch with society, retaining top personnel, and achieving top financial success. Companies and organizations can engage in four corporate social responsibility initiatives to increase value, including environmental projects, charitable work, honest labor practices, and volunteer activity. Conclusions: An organizations should be involved in the community and consider how its actions affect the environment and society. Small or large businesses are expected to lead in developing a progressive CSR program that benefits people and the environment and continuously changes depending on the social and economic environment.

• International Journal of Advanced Culture Technology
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• 제12권1호
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• pp.220-226
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• 2024

Accounting is one of the fields greatly affected by the Industrial Revolution 4.0 in general and the digital transformation trend in particular. However, the digital transformation process will also be a weakness if domestic accounting and auditing training activities do not adapt promptly and keep up with the practical requirements of social needs. Job opportunities in the accounting industry will shrink due to increased labor productivity and increasing support technologies, leading to a decrease in the need for traditional accountants. This paper focuses on clarifying the shortcomings and difficulties in accounting training activities by surveying 120 accounting lecturers teaching at domestic universities. Research results show that there are six existing factors and difficulties in accounting training activities due to the digital transformation process, including: facilities, lecturer capacity, training programs, teaching methods. teaching, assessment methods and practice and practice activities. Based on the survey results, we propose recommendations for training activities due to the impact of digital transformation at universities in Vietnam.

• 무역학회지
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• 제46권4호
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• pp.131-148
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• 2021

This study examines how corporate social responsibility (CSR) affects corporate tax avoidance behavior. Using a sample of publicly listed U.S. firms, we find that legal CSR-which is required by law-reduces the level of corporate tax avoidance because this type of CSR reduces information asymmetry between investors and corporate management in such a way that investors are less likely to perceive tax avoidance behavior as a risk. On the other hand, we find that the relationship between normative CSR-which is a voluntary type of CSR behavior-and tax avoidance is not statistically significant. Instead, our additional analysis reveals that normative CSR increases the level of corporate tax avoidance conditional on reporting quality. This study provides meaningful implications to the academic literature and to practitioners. Not only does this study highlight the fact that not all CSR are alike, it highlights that it is important to provide transparent CSR information in order to allow stakeholders to estimate the net effects of firms' CSR activities and tax payment.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.509-518
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• 2020

This study investigates, first, whether the extent of corporate social and environmental responsibility disclosure (CSERD) differs between 2010 and 2014; second, whether government regulation affects the extent of CSERD; and, third, whether the CSERD is valued by investors. Content analysis method was used to extract 466 companies' annual reports to measure the extent of social and environmental responsibility disclosure based on the Global Reporting Initiative (GRI) checklist. Independent sample t-test and multivariate regression analysis were also conducted to test the differences of the extent of CSERD as well as determinants and consequence of CSERD. Our results show that the extent of CSERD in 2014 is 21.60 percent higher than in 2010 (13.39 percent). Government regulation has a significant effect on the extent of CSERD. This study also finds that market values positively CSER information disclosed by company. Given that government regulation has a positive impact, however, the findings of this study suggests that the extent of CSERD is still low. To enhance CSERD, government should continuously encourage companies to abide by the regulations as mandated. This study provides a more comprehensive insights of CSRED practices from an emerging country and the effect of government regulation in enhancing CSERD.

• 한국융합학회논문지
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• 제9권8호
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• pp.343-353
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• 2018

본 연구의 목적은 임상간호사의 감정노동, 전문직업성이 간호업무성과에 미치는 영향을 살펴보고, 이들 간의 관계에서 사회적 지지의 조절효과를 검증하고자 하였다. 서울시에 있는 500병상 이상 종합병원에 근무하는 간호사 230명을 대상으로 자기기입식 설문조사를 통하여 자료를 수집하였으며, 위계적 다중선형회귀분석을 실시하였다. 분석결과 간호업무성과에 영향을 미치는 변수는 현 부서에서의 근무경력, 전문직업성, 감정노동 빈도. 표면행위로 나타났다. 또한 사회적 지지는 감정노동의 진심행위와 간호업무성과 간에 긍정적 조절효과가 있었다. 본 연구를 통하여 간호관리자는 간호업무성과를 높이기 위하여 간호사의 전문직업성과 사회적 지지를 높이는 간호인력관리 전략을 수립하고, 감정노동의 진심행위를 더 많이 할 수 있도록 간호조직문화를 형성할 필요가 있음을 알 수 있었다.

• Safety and Health at Work
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• 제10권4호
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• pp.393-399
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• 2019

Objective: This study investigates the impact of multimorbidity on work through a literature review of longitudinal studies. Methods: A systematic review was carried out in the databases Lilacs, SciELO, PAHO, PubMed/Medline, Scopus, Web of Science, and Cochrane. There were no restrictions regarding the year of publication or language to maximize the identification of relevant literature. The quality of studies was assessed by the protocol STrengthening the Reporting of OBservational studies in Epidemiology (STROBE). Results: An initial database search identified 7522 registries, and at the end of the analysis, 7 manuscripts were included in the review. Several studies have demonstrated direct and indirect impacts of multimorbidity on the health of workers. For this, the number of missed days due to health-related issues was evaluated, as well as the reduction in work productivity of the unhealthy worker, vulnerability of the worker with multimorbidity regarding higher indices of dismissal and recruitment difficulties, and incidence of early retirement and/or receipt of benefits due to disabilities. Conclusions: Multimorbidity has a negative impact on work, with damages to quality of life and work productivity, worsening the absenteeism/presenteeism indices, enhancing the chances of temporary or permanent leaves, and lowering employability and admission of individuals with multimorbidity.

• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• 한국IT서비스학회지
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• 제20권5호
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• pp.177-187
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• 2021

The global economy has been very difficult due to the recent impact of COVID-19. Korea is also pushing for strong quarantine policies such as K- quarantine and social distancing, but the economy is hardly recovering. In particular, the economic situation began to change rapidly depending on the export and domestic market, the public's interest in the economy increased, and companies became more sensitive. In order to estimate this rapidly changing economic situation, major advanced countries have also developed models that can periodically monitor the economy at the government level. Through this, by periodically reporting the economic trends, the public and companies can be aware of the economic trends to some extent. This study analyzed the cases of weekly business trends in advanced countries and developed a model of weekly economic activity suitable for Korea. To verify this, indices closely related to the economy such as mobility, industrial activity, face-to-face consumption, and psychology were discovered and estimated. As a result of the study, the weekly economic activity index was judged to be very useful in capturing short-term real economic activity. In the future, in order to secure the robustness and stability of the index and to increase the reflection of reality, model improvement and parameter estimation should be performed regularly.

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.261-272
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• 2022

The purpose of this paper is to investigate the influence of ethical leadership in determining the organizations' individual-type ethical climate (self-interest, friendship, and personal morality ethical climate) in reducing employee turnover intention. It seeks to identify the role of individual-type climate in mediating the association between ethical leadership and employee turnover intention. Moreover, the moderation effect of emotional exhaustion among employees on the relationship between ethical leadership and turnover intention has been researched to establish the ethical degree of leadership. Using a sample of 260 questionnaires from employees working full-time in the banking sector, the results were analyzed in PLS-SEM. The results of the social exchange theory indicated that ethical leadership is vital in shaping the workplace's individual-type ethical climate and reducing employees' turnover intention. The findings demonstrate that the relationship between ethical leadership and turnover intention is mediated by an individual-type ethical climate, which means that employees in a positive ethical climate do not wish to leave immediately. Furthermore, emotional exhaustion was found to moderate the association between ethical leadership and employees' turnover intention under high emotional exhaustion, where low ethical leadership is experienced, reporting higher levels of turnover intention.

• 한국융합학회논문지
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• 제8권6호
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• pp.85-96
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• 2017

본 연구목적은 수술실 간호사의 언어폭력경험, 언어폭력충격 및 소진정도를 파악하고 그 상관관계를 분석하기 위함이다. 수술실 간호사 202명을 대상으로 구조화된 설문지를 이용하여 자료수집하였으며 분석은 기술통계, t-test, ANOVA, Scheffe test, Pearson상관계수 및 다중회귀분석으로 하였다. 연구결과에서 수술실 간호사들의 언어폭력경험수준은 평균 1.96점, 언어폭력충격수준은 평균 1.67점, 소진정도는 평균 3.08점으로 나타났다. 언어폭력경험수준은 언어폭력충격수준 및 소진정도와 유의한 정적 상관관계가 있었으며(r=.39, p<.001; r=.41, p<.001) 언어폭력충격수준도 소진정도와 유의한 정적 상관관계를 나타내었다(r=.29, p<.001). 소진정도에 영향을 미치는 요인은 언어폭력경험, 언어폭력충격수준 및 직위(일반간호사)였으며 이들 요인은 수술실 간호사의 소진정도를 30% 설명하였다(F=9.15, p<.001). 이상의 결과를 통해 수술실 간호사의 언어폭력경험은 개인적, 사회적 측면에서 안정감과 생산성을 위협하며, 의료현장에서의 언어폭력예방을 위한 중재방안의 모색이 필요함을 확인하였다.